From BOL:

<Quote>

The WHERE and HAVING clauses in a SELECT statement control the rows from the source tables that are used to build the result set. WHERE and HAVING are filters. They specify a series of search conditions, and only those rows that meet the terms of the search conditions are used to build the result set.

The HAVING clause is typically used in conjunction with the GROUP BY clause, although it can be specified without GROUP BY.

</Quote>

So technically I think HAVING is exactky the same as a WHERE clause.