Database system is a collection of information that can be easily accessed managed and updated. With the rapid expansion of the Internet database overload is increasing rapidly. Large amount of data complexity of information and needs for quick responses had caused critical problems of database access. One of the techniques to optimize effectiveness of query is to use SQL tuning. The improved SQL could speed up database access and save the resources of computer. This article introduces a tool called ‘execution plan for SQL tuning’. In addition an example is also provided to check the processing of SQL command.