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The SQL Server 2012 Editions have been streamlined to better align with how customers are deploying applications and solutions.

SQL Server 2012 will be released in 3 main editions:
Enterprise for mission critical applications and large scale data warehousing
Business Intelligence, a new product edition, providing premium corporate and self-service BI
Standard for basic database, reporting and analytics capabilities

Core-Based Licensing
*  The Enterprise Edition and Standard Edition of SQL Server 2012 will both be available under core-based licensing. Core-based licenses will be sold in two-core packs.  
*  Core based licensing is appropriate when customers are unable to count users/devices, have Internet/Extranet facing workloads or systems that integrate with external facing workloads.
*  To license a physical server, you must license all the cores in the server with a minimum of 4 core licenses required for each physical processor in the server.
*  Core licenses will be priced at 1/4 the cost of a SQL Server 2008 R2 (EE/SE) processor license.

How to license
1. License all of the physical cores on the hardware
2. A minimum of 4 core licenses are required per physical processor

PHYSICAL CORES IN THE PROCESSOR:    1          2           4            6             8
CORE LICENSES REQUIRED:                    4          4           4            6             8