Dear Satish ,
A client is defined as a legally and organizationally independent unit within the R/3 system, for example, a company group, a business unit, or a corporation.
SAP comes with three standard clients: 000, 001, and 066. Client 000 contains a simple organizational structure of a test company and includes parameters for all applications, standard settings, configurations for the control of standard transactions and examples to be used in many different profiles of the business.
For these reasons, 000 is a special client for the R/3 system since it contains the client−independent settings.
Client 001 is a copy of the 000 client, including the test company; if this client is configured or customized, its settings are client−dependent. It does not behave like 000. It is reserved for the activities of preparing a system for the production environment. SAP customers usually use this client as a source for copying other new clients.
Client 066 is reserved for SAP access to its customers' systems to perform the Early Watch service.
Regards ,
Santosh Karadkar
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