>If you were to graph performance, SQL Server would start out with a higher response time for one user, but would not grow as step as VFP as more concurrent users are added. The real challenge is determining at which point VFP or SQL makes sense in your environment. Not to mention remote users or internet users of you product.
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Mike,
I have no experience with SQL Server, but I wonder about your logic. With VFP, when I add a user, I get a new CPU to do the work. With SQL Server, I must share the CPU(s) in the server with everyone else.
Charlie