Some time ago Jonathan Hambrook has written an article about Designing a new Report in SCOM 2007 . Although this is great article you need to have some prerequisites ready to get started with Designing your new OpsMgr 2007 Reports. Here are the prerequisites
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Read the complete post at http://blogs.technet.com/stefan_stranger/archive/2008/11/03/designing-a-new-report-for-opsmgr-2007.aspx