Running 64-bit Windows and SQLServer 64-bit:
C:\Program Files\Microsoft SQL Server\100\Tools\Binn
Running 32-bit Windows and SQLServer x86:
C:\Program Files (x86)\Microsoft SQL Server\90\Tools\Binn
Both "PATH" variables ...
In 8.3 parlance these
might resemble:
C:\PROGRA~1\MICROS~2\100\TOOLS\BINN
C:\PROGRA~2\MICROS~4\90\TOOLS\BINN
Use DIR /x to display what the actual path
might be on your'n