Database Files
SQL Server maps a database over a set of operating system files visible to the SQL Server machine. Microsoft recommends that the files be located on a storage area network (SAN), on an iSCSI-based network, or on a locally attached disk. These three storage options provide the best performance and reliability for a SQL Server database. You have an option of storing database files on a network, but this option must be used with caution. Network storage that has high latency can lead to consistency issues in the database and is not supported.
Note
In SQL Server 2008 and earlier versions, you had to enable trace flag 1807 to allow for data and log files to be located on network storage. This trace flag was removed in SQL Server 2008 ...
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