I had a stored procedure on my SQL Server 2000 box that took about 30 minutes to run. When i ported it over to my new SQL Server 2005 test box, it takes about 16 hours to run. The stored procedure basically creates a temp table w/ about 2 million records with all the available accounts. It then creates a 2nd temp table w/ all the active accounts. Finally, it uses a delete statement w/ a simple subquery to delete the in-active accounts. Its during the deleting part of the procedure that the system seems to take the longest but it eventually completes it. Here is the delete statement: Delete #dr From #dr dr Where dr.DirstatPolState+dr.DirstatPolAcctNbr+ dr.PolSerialNbr+dr.XdirstatPolicyYear NOT IN (Select ip.DirstatPolState+ip.DirstatPolAcctNbr+ip.PolSerialNbr+ip.XdirstatPolicyYear From #included_policies ip) Any help w/ why it is taking so long would be greatly appreciated.