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@Ramesh There are a number of counters I look @ when tried to troubleshoot performance... Processor- % Processor Time: Anthing over 80-85% on a constant basis would need investigation. Include all cores if it is a multi-core socket and the overal. System- Processor Queue Length: If this is exceeds 2-5 again over a given period along with high %CPU then you could have a processor bottle neck. Also check your wait stats via the "sys.dm_os_wait_stats" dmv - SOS_SCHEDULER_YIELD and possible CXPACKET could indicate cpu pressure and parallel query issues

Start here, with Brent Ozar's series on [how to do performance tuning][1]. The advice Jonlee gave was good, but Brent's write-ups will help you find where exactly the bottleneck is if it's not the CPU and you can collect the data all at the same time. [1]: http://www.brentozar.com/sql/sql-server-performance-tuning/