Funny how this works... everyone seems to say that performance isn't all that important... but, why do they buy the high performance hardware if performance is not important? And why do so many of the job postings for DBA's on this site have things like the following in the job requirements?
• Assist with code enhancements to achieve reliable server performance and ensure database security and data integrity measures are in place
Hmmmm... must be a type-o... they must've meant "Able to buy a pot-wad of hardware without getting writer's cramps on the PO's". 
--Jeff Moden
RBAR is pronounced "ree-bar" and is a "Modenism" for Row-By-Agonizing-Row.
First step towards the paradigm shift of writing Set Based code:
________Stop thinking about what you want to do to a ROW... think, instead, of what you want to do to a COLUMN.
Change is inevitable... Change for the better is not.
Helpful Links:
How to post code problems
How to Post Performance Problems
Create a Tally Function (fnTally)