Step 1: Stop the sqlserver services using sql server configuration manager
Step 3: Change the startup parameter in sql server properties. Add the -m value in front of
Step 4: Start the sqlserver services. Now sql server running single user mode
Step 5: Start the CMD prompt and enter the 'sqlcmd' command
Step 6: Create a New user in mssql, Enter the following commands.
CREATE LOGIN username WITH PASSWORD = 'password'
GO
sp_addsrvrolemember 'username','SYSADMIN'
GO
Step 7: Stop the sqlserver service again for change the startup parameter values
(remove the -m values in startup parameter)
Step 8: Start the sql services again using created login
Step 9: Now go to security option and change the SA user values in sql server
Step 10: Now use the sa user.