Thanks For The Reply Monster ,

i am new to Sql server.Running The Query

on millions of records is...

Select Name,COUNT(distinct id)

from @table

group by name

having COUNT(distinct id) =3

In SQL SERVER 2008 The Following Are The New Features

-->TVP(Table valued Parameters)

-->grouping sets(advanced to group by clause)

-->new datatypes regarding datetime Are introduced (date,time,datetime2,datetimeoffset...)

-->Merge Statement