>SQL Server plays worse jokes on you...
>
>

>declare @c money
>declare @n int
>
>set @c = 9.0000
>set @n = 3
>
>select @c / @n
>select @c * 1 / @n
>select @c * ( 1 / @n )
>

And then if you declare @n money, you get the exactly same 2.9997 as in VFP.