Renaming SA in SQL 2005

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I had been asked last week if you could rename the SA account.  I replied "No you can not, it's protected."  Oh how wrong can I be?  Apparently very wrong.  My illustrious colleague Matt Hester pointed me to a blog that has the exact procedure you need to follow to do this and improve your security.  This is especially important if you’re running SQL in mixed authentication mode.  Renaming SQL SA Account