SQLSERVR.exe*32 run at 100% CPU

Did you run the SBS BPA to npin point any obvious problems?
http://www.microsoft.com/downloads/en/details.aspx?familyid=86a1aa32-9814-484e-bd43-3e42aec7f731&displaylang=en
Hope that helps,
Olaf

you can always limits the CPU usage of teh SQL server from the inside the server configuration options

I run the SBS BPA and I fix the few errors it found.
Only one remaining is to upgrade Exchange 2007 from SP1 to SP3.
The SQLSERV.exe is not running continusly. It run sometimes for 1  hour then it stop.
Now the CPU is running between 2 and 5%

SP3 update will make a few more improvements.
Make sure to disable all Anti-Virus services and stop the Windows SBS Manager service before running the SP3 update. Can take up to one hour.
It won't ask, but restart server after update. It will restart the services you stopped automatically.
You should be all good after that.
Good Luck
Olaf

I Try to run it but I get an erorr saying something about rundll32 be in use.
I did stop all exchange services before but it did not help.
I have to figureout why/