I hear a lot about the problem where web server (IIS) throws an error saying that PHP script has timed out in our forums . Let’s try to understand the reason behind this. I will be using a Windows 7 Enterprise machine (having IIS 7.5) to explain this
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Read the complete post at http://blogs.iis.net/donraman/archive/2010/02/08/troubleshoot-my-php-script-is-timing-out.aspx