In a summary PAL tool not help in analyzing performance counter logs for thresholds (defined via PAL GUI), but it also provide various templatesto identify what all performance counters we should be tracking for servers like SQL Server 2005, BIZTALK, MOSS etc. Also thesethresholds are on basis of hardware specs

The PAL tool is used to generate an HTML-based report that graphically charts important performance monitor

counters and generates alerts when thresholds for these counters are exceeded. PAL is an excellent tool for

identifying bottlenecks in a BizTalk Server solution to facilitate the appropriate allocation of resources when

optimizing the performance of the solution. For more information about the Performance Analysis of Logs (PAL) tool,

see http://go.microsoft.com/fwlink/?LinkID=98098.