How to speed up the execution of stored procedure atoz help

We are fetching a report in sql server 2005. This is done through stored procedure. This SP is having nested cursors. By any ways can we improve the performance of this SP. We have tried using While loop as well it is not working.

Can you suggest if some reporting tool need to be used or can we integrate it with some third party that speed up the stored procedure by processing the data parallel.

This report is having approx 500 rows and 226 columns. It is doing calculations also.

ANSWER 1:
 Use temporary tables instead of cursors!

ANSWER 2:
Try to use table variables .Go for for loop instead of while.
Hope it works :)

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