http://www.simple-talk.com/sql/performance/finding-the-causes-of-poor-performance-in-sql-server,-part-1/
http://www.simple-talk.com/sql/performance/finding-the-causes-of-poor-performance-in-sql-server,-part-2/
Identify the largest CPU users, tune the queries, repeat until performance is acceptable
Gail Shaw
Microsoft Certified Master: SQL Server, MVP, M.Sc (Comp Sci)
SQL In The Wild: Discussions on DB performance with occasional diversions into recoverability
We walk in the dark places no others will enter
We stand on the bridge and no one may pass