This is not one of my posts, it is something I came across that I used today that was very helpful.
http://v-consult.be/2011/05/26/recover-sa-password-microsoft-sql-server-2008-r2/#comment-20767
I created a new SQL Server 2008 R2 instance to support a new EPOS system for a customer, the EPOS system required a number of SQL modification before it could be installed. I needed to have "sq" admin rights on the SQL Server before it would work, this post gives a great step-by-step guide on how to reset the "sa" password on SQL Server 2008 R2.