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acperkins beat me to it :)<br />
<br />
SQL Server: <br />
<a href="http://sqlblog.com/blogs/adam_machanic/archive/2012/03/22/released-who-is-active-v11-11.aspx" rel="ugc"> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; sp_whoisactive, by Adam Machanic</a><br />

<blockquote>
<a href="http://sqlblog.com/blogs/adam_machanic/archive/2011/04/02/who-is-active-design-philosophy-a-month-of-activity-monitoring-part-2-of-30.aspx" rel="ugc">Who is Active</a> is called “Who is Active” because—by default—it only shows you information about sessions that are actually doing something. If you want to see all of the other sessions, it can do that too. <a href="http://[http://sqlblog.com/blogs/adam_machanic/archive/2011/04/05/less-data-is-more-data-a-month-of-monitoring-part-5-of-30.aspx" rel="ugc nofollow">But you’ll have to ask. </a>
</blockquote>
also see: <a href="http://sqlserverperformance.wordpress.com/tag/dmv-queries/" rel="ugc">Glenn Berry's SQL Server Performance (scripts)</a><br />
<br />
NO points pl.<br />
<br />
This is free - but that's all I know about it.<br />
ConfIO's Ignite (free version)<br />
<a href="http://www.ignitefree.com/" rel="ugc">http://www.ignitefree.com/</a>
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We have a SQL database that appears to be COU intensive. We are not sure exactly what might be causing the high utilisation (queries etc. &nbsp;<br />
<br />
Are there any freely available tools which can help you identify/isolate the CPU use? This would be for both 2005/2008.
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We have a SQL database that appears to be COU intensive. We are not sure exactly what might be causing the high utilisation (queries etc.  

Are there any freely available tools which can help you identify/isolate the CPU use? This would be for both 2005/2008.

acperkins beat me to it :)

SQL Server: 
           sp_whoisactive, by Adam Machanic (http://sqlblog.com/blogs/adam_machanic/archive/2012/03/22/released-who-is-active-v11-11.aspx)
Who is Active (http://sqlblog.com/blogs/adam_machanic/archive/2011/04/02/who-is-active-design-philosophy-a-month-of-activity-monitoring-part-2-of-30.aspx) is called “Who is Active” because—by default—it only shows you information about sessions that are actually doing something. If you want to see all of the other sessions, it can do that too. But you’ll have to ask.  (http://[http://sqlblog.com/blogs/adam_machanic/archive/2011/04/05/less-data-is-more-data-a-month-of-monitoring-part-5-of-30.aspx)also see: Glenn Berry&amp;#39;s SQL Server Performance (scripts) (http://sqlserverperformance.wordpress.com/tag/dmv-queries/)

NO points pl.

This is free - but that&amp;#39;s all I know about it.
ConfIO&amp;#39;s Ignite (free version)
http://www.ignitefree.com/

SQL Performance Monitoring

Microsoft SQL Server is a suite of relational database management system (RDBMS) products providing multi-user database access functionality.SQL Server is available in multiple versions, typically identified by release year, and versions are subdivided into editions to distinguish between product functionality. Component services include integration (SSIS), reporting (SSRS), analysis (SSAS), data quality, master data, T-SQL and performance tuning.

Microsoft SQL Server

Microsoft SQL Server 2008 is a suite of relational database management system (RDBMS) products providing multi-user database access functionality.Component services include integration (SSIS), reporting (SSRS), analysis (SSAS), data quality, master data, T-SQL and performance tuning. Major improvements include the  Always On technologies and support for unstructured data types.

Microsoft SQL Server 2008

Microsoft SQL Server 2005 is a suite of relational database management system (RDBMS) products providing multi-user database access functionality.Component services include integration (SSIS), reporting (SSRS), analysis (SSAS), data quality, master data, T-SQL and performance tuning. It includes support for managing XML data and allows a database server to be exposed over web services using Tabular Data Stream (TDS) packets encapsulated within SOAP (protocol) requests.