In August 2008, Microsoft Corporation commissioned Forrester Consulting to examine the total economic impact and potential return on investment (ROI) enterprises might realize by upgrading from SQL Server 2000 or 2005 to SQL Server 2008. SQL Server 2008 offers many features that improve the performance, administration, integration, security and availability of SQL Server databases. In addition, it increases the productivity of Database Administrators (DBA) and developers to better manage and exploit data stored in SQL databases. This study illustrates the financial impact of upgrading from a previous version of SQL Server to SQL Server 2008.