Administrative Accounts and Rights required for MOSS 2007 (includes SQL Rights)
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https://technet2.microsoft.com/Office/f/?en-us/library/89e4c579-5720-45e0-917e-abeb95266c3e1033.mspx
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Found this link and wanted to highlight and share.
https://technet2.microsoft.com/Office/f/?en-us/library/89e4c579-5720-45e0-917e-abeb95266c3e1033.mspx