Here comes another Frequently Asked Question (FAQ) on the forums and Frequently Posted Blog (FPB) here about high cpu issues on the SQL Server 2000 instances. Looking at high cpu spiks and performace issues is a common problem in all SQL Server installations, handling this issue within SQL Server 2005 is not a problem as there are DMVs to extend helping hand and blogs that are straight to the issue and resolution I recommend from here - SQL Server 2005 high CPU occurrence - why it is? sys.dm_os_schedulers...(
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Read the complete post at http://sqlserver-qa.net/blogs/perftune/archive/2007/09/20/2152.aspx