• What's your default remote connection timeout set to on the server?

    Please refer to the articles below, which may point you in the proper direction -

    http://social.msdn.microsoft.com/Forums/sharepoint/en-US/5d79dd2b-9237-4f65-9f68-dadb347e329a/unable-to-complete-login-process-due-to-delay-in-opening-server-connection-in-sql-server-2008

    http://technet.microsoft.com/en-us/library/ms189040(v=sql.105).aspx

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