1. A C/S Solution (Internet or not) is the right direction for this kind of job. 2. There won't be any serios penalty if you will use the SQL Server output to generate HTML files compared to the direct output from SQL Server. Another great benefit of this solution: no need for an extra client software at every of your clients (only the normal InternetExplorer), and as a result no nightmares with software updates, customer support and so on. You would even be platform independet (PC, Mac and so on) as long as you don't use something else then that HTML Tags which are compatible between different browsers. 3. The ideea of using XML is great, it's the future, so it may be the best investition of the project budget. 4. internet would also give you a very consistent application for all your users, not some of them over the WAN others over lines from ther ISP and so on. Such configurations develop after some time to real headaches. 5. with internet you have an open technology, it would be easy to change your database to another one (like Oracle) if the performance of your sql server will prove to be insufficient. Conclusion: - the best way to test the performance is to create some benchmark scenarios, one normal C/S and the other with internet technology. Even so you won't get an bullet proof result, there are too many factors outside of your control (like what's going on on the ISP lines or WAN lines), but it would be better than nothing. - my advice is to use the Internet Way. Besides the performance issue, you have only advantages, see the above paragraph. - don't forget about the security aspect of the whole job. Even if you don't use the internet approach you have to think about it. Hope this helps, feel free to send me further questions. It's really impossible to say more about performance, only your benchmarking will give you a clue, hopefully a little more ... :-).