I don't generally do lots of blog aggregation and cross post linking & stuff. It's just not something I'm that into. However, this time is an exception. Gail Shaw, Gila Monster to those who hang on out SQL Server Central, has posted an excellent explanation of times when Estimated and Actual row counts vary for a reason. I'm one of those who emphasises that differences between estimated & actual is an indication of... something. It could be out of date or missing statistics or it could be caused by query language like multi-statement table valued functions, but it's usually and indication of a problem. Except when it's not. Read Gail's explanation for more.