Hello Alls
I want to edit a simple ( .NBU ) extension file this file use with a Accounts software based on SQL server.
Any one help me?

If that is a Microsoft SQL Servver database backup file (possibly from Symantec NetBackup), it might not be directly editable and may have to be restored to a database first.

I don't use Symantec Backup, but most SQL server backups are binary copies of the database, unlike MySQL dumps which are text editable.

If that is a Nokia backup file, then do a google on edit nbu file and you will get some useful results.

You might need to explain more about your file and what you want to achieve using PhpED, but I have a suspicion it may be out of scope for this forum.