SQL Server 2008 can store BLOBs (e.g. Images, Video, Word, Excel, PDF, MP3, etc files) in the NTFS file system rather than in a database file.

SQL Server 2008 can store BLOBs (e.g. Images, Video, Word, Excel, PDF, MP3, etc files) in the NTFS file system rather than in a database file. This can be achieved by using the new FILESTREAM feature which was introduced in SQL Server
-----------------------------------------------------------------------
How to enable the filestream storage for sql server 2008 database
-----------------------------------------------------------------------

Creating a FILESTREAM Enabled Database

Creating a FILESTREAM enabled database named FileStreamDB by executing the T-SQL code below.
-----------------------------------------------------------------------------------------------

Use Master
GO
IF EXISTS (SELECT name FROM sys.databases WHERE name = N'FileStreamDB')
DROP DATABASE FileStreamDB
GO
USE master
GO
CREATE DATABASE [FileStreamDB] ON PRIMARY
( NAME = N'FileStreamDB', FILENAME = N'D:\FileStreamDB\FileStreamDB.mdf',
SIZE = 10MB , MAXSIZE = UNLIMITED, FILEGROWTH = 10% )
LOG ON
( NAME = N'FileStreamDB_log', FILENAME = N'D:\FileStreamDB\FileStreamDB_log.ldf' ,
SIZE = 10MB , MAXSIZE = UNLIMITED , FILEGROWTH = 10%)
GO
ALTER DATABASE [FileStreamDB]
ADD FILEGROUP [FileStreamGroup] CONTAINS FILESTREAM
GO
ALTER DATABASE [FileStreamDB]
ADD FILE (NAME = N'FileStreamDB_FSData', FILENAME = N'E:\FileStreamDB\FileStreamData')
TO FILEGROUP FileStreamGroup
GO

----------------------------------------------------
Creating a table with FILESTREAM columns
----------------------------------------------------

Let us now create the FileStreamDataStorage table by executing the T-SQL code below. This table will be used to store FILESTREAM data:

Use FileStreamDB
GO
IF EXISTS (SELECT name FROM sys.all_objects WHERE name = N'FileStreamDataStorage')
DROP TABLE FileStreamDataStorage
GO
CREATE TABLE [FileStreamDataStorage]
(
[ID] [INT] IDENTITY(1,1) NOT NULL,
[FileStreamData] VARBINARY(MAX) FILESTREAM NULL,
[FileStreamDataGUID] UNIQUEIDENTIFIER ROWGUIDCOL NOT NULL UNIQUE DEFAULT NEWSEQUENTIALID(),
[DateTime] DATETIME DEFAULT GETDATE()
)
ON [PRIMARY]
FILESTREAM_ON FileStreamGroup
GO


To store a BLOB using FILESTREAM feature, you must have a column of datatype VARBINARY (MAX) along with the FILESTREAM attribute. In addition to this, the table must also have a UNIQUEIDENTIFIER column with the ROWGUIDCOL attribute.


--------------------------------------------------------------------------------

Inserting FILESTREAM Data
--------------------------------------------------------------------------------

Let us now add a row to FileStreamDataStorage table by execute the below mentioned T-SQL code.

Use FileStreamDB
GO
INSERT INTO [FileStreamDataStorage] (FileStreamData)
SELECT * FROM
OPENROWSET(BULK N'C:\SampleFiles\Image1.BMP' ,SINGLE_BLOB) AS Document
GO
INSERT INTO [FileStreamDataStorage] (FileStreamData)
SELECT * FROM
OPENROWSET(BULK N'C:\SampleFiles\Image2.BMP' ,SINGLE_BLOB) AS Document
GO
INSERT INTO [FileStreamDataStorage] (FileStreamData)
SELECT * FROM
OPENROWSET(BULK N'C:\SampleFiles\Image3.BMP' ,SINGLE_BLOB) AS Document
GO
INSERT INTO [FileStreamDataStorage] (FileStreamData)
SELECT * FROM
OPENROWSET(BULK N'C:\SampleFiles\Image4.BMP' ,SINGLE_BLOB) AS Document
GO
/*
Execute the below mentioned TSQL code to retrieve the data from
FileStreamDataStorage table.
*/
USE FileStreamDB
GO
SELECT ID
, CAST([FileStreamData] AS VARCHAR) as [FileStreamData]
, FileStreamDataGUID
, [DateTime]
FROM [FileStreamDataStorage]
GO

Courtesy from mssqltips.com
http://msdn.microsoft.com/en-us/library/cc949109.aspx

http://www.mssqltips.com/tip.asp?tip=1878&home