Another article from Microsoft:
http://msdn.microsoft.com/en-us/library/ms186352.aspx
For better, quicker answers on T-SQL questions, click on the following...
http://www.sqlservercentral.com/articles/Best+Practices/61537/
For better answers on performance questions, click on the following...
http://www.sqlservercentral.com/articles/SQLServerCentral/66909/