Mount Point is the new concept introduced in the Windows 2003 Server (R2) that works as a mounted drive is a volume or a drive that is mapped to a folder on a volume that uses the NTFS file system. Mounted drives function as any other volume or drive.
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http://sqlserver-qa.net/blogs/tools/archive/2007/05/06/recover-the-corupt-databases-with-the-features-in-backup-restore-sql-server-2005.aspx
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