I thought some more information regarding the application would help you all guys. It is a status flow based .NET Web Application. We are using Grid View to display the data in the web page. It is a business requirement to see all the fields (close to 100) in the file (which we load into the system) in the grid and with the ability to sort based on all the fields (end users use it for reviewing the data). Web application was designed as an Object Oriented and it was decided in the initial phases of the design to use Custom Collection and Data Reader instead of the Data Set. We had performance issue with loading all the records into the grid, tested with 30,000 records running on P4 and 1GB RAM. The application may perform well if tested in the Server but we did not want to take chance since it will have 500 concurrent users at a time. It was decided to go for the SQL Server based sorting instead of a Web Server based sorting techniques.