Just spotted that Dell published a TPC-C result of 99cents per transaction for SQL Server 2005! Top work! Oracle (bless them) are nearly twice as expensive! Check out http://www.tpc.org/tpcc/results/tpcc_price_perf_results.asp . Dells entry is described here http://www.tpc.org/tpcc/results/tpcc_result_detail.asp?id=105092601