Hi Viv,

> And the CLR processing will require the same number of CPU cycles whether on the client or server so any time saved will be based on the size of the result set sent to the client.

Server side processes aren't necessarily a matter of performance, but also of security. It's much easier to protect code loaded into a SQL server than it is to protect code that is distributed to all clients, especially if the code implements business secrets. A laptop with code is easier to steal than a SQL server in a secure server room. Whether such code has to run inside a SQL server,is a different matter, though...