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These are both RDBMS. They are both based on the SQL langauge to extract the data. MySQL is an open-source DBMS while MS SQL is Microsoft DBMS. They basically do the same thing, but have different features. Vist www.mysql.com for info on MySQL and www.microsoft.com for info on MS SQL.
MySQL and MsSQL are different RDBMS products. The features of both the databases are different and MySQL has very less festures than MsSQL but most needed for query retreivals or query optimisation are available