Hi Rob,
In theory SQL 2005 will run on SBS 2003, as long as you don't do anything with the existing MSDE instances. If you have SA, you are entitled to the R2 upgrade and you can upgrade to Premium at the same time which will get you SQL 2005 and ISA 2004 for the same price. When buying SQL 2005 separate, you will also need to buy SQL CAL's.
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