See if this can get you started:

http://www.sqlservercentral.com/columnists/bkelley/implementing_efs.asp

However, if you are working with SQLServer 2005, read this first:

http://searchsqlserver.techtarget.com/tip/1,289483,sid87_gci1193101,00.html



>Hi,
>
>If I want to provide more security for my SQL Server and want to
>use Window Server Encryption File System (EFS) for this protection.
>Is the following issues true,
>
>1. using EFS, the encrypted file will be encrypted. However, when it
>is copy to another NON-NTFS file system or OS, is the encryption still
>present in the file ? Is the file still encrypted.
>
>2. when EFS is in effect, other user cannot access or copy it. So, if
>my current database file which is encrypted using the EFS and my system
>have other backup software that is auto synchronising the database to
>another system. How can I ensure that the backup software will work without
>any problem ?
>
>3. Will EFS have any problem with antivirus or backup software ?
>
>4. If I need other system to access that encrypted file, how can I just let
>that system access it like opening it without any problem ? Please advise.
>
>Thank you