Question : SQL database column

We are starting a new project and currently designing some new SQL database tables.  The question came up about using nvarchar columns with a size of 255.  Will this help with performance or is that no longer a limitation in SQL Server.  We are currently using MS SQL 2008 and MS SQL 2005.  What standards should we use for columns that represent data for a description column?

Answer : SQL database column

Yes, you can have 5 or 6 columns
Till SQL Server 2000, a single record (ie., maximum size of all columns in a record) should not exceed 8060 bytes.
And this is overcome in 2005 and hence not applicable for 2005 and above.