Going through my

reading material
today, I came across

this post
by the Microsoft SQL Server Development Customer Advisory Team on
using SQL Server 2005 Enterprise Edition to

load 1TB (yes terabyte) in less than an hour
. Mind you they did have an a HP
Itanium2 Superdome with 64 CPUs, 256GB RAM and a SAN rated with 14GB per second
throughput. Wow! Its interesting to note that the bottleneck in their processing
was CPU.

 Run as many BULK INSERT processes as you have CPUs

The number and size of files they processed are very different to what I
process, but I agree with the best practices that Kevin suggests: run as many
BULK INSERT processes as you have CPUs. SQL Server will attempt to distribute
the load across your available CPUs as it will consume one CPU per BULK INSERT
thread. If you are bulk loading thousands of smaller files, I’ve found the same
is still true. Running more BULK INSERTs than CPUs does not appear to increase
performance.