This document provides an overview of hardware planning and sizing considerations for SQL Server. It discusses that performance is the typical requirement for relational database management systems. While high performance is expected, typical server hardware configurations often result in unbalanced systems that are not optimized. The document advocates for balanced systems with no single bottleneck. It provides guidance on evaluating CPU, memory, I/O capabilities and storage to ensure a system can handle peak resource consumption. Baseline testing is recommended to compare hardware performance.