Tom.Thomson (4/7/2010)

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Paul White NZ (3/31/2010)

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CirquedeSQLeil (3/31/2010)

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Adam Machanic summarizes his testing here.

In the comments, Adam notes that there seems to be no difference in SQL Server 2008...

I think that's him expressing himself badly - the figues he gives for SQLS 2008 indicate that coalesce is now measurably faster than isnull.