The guest user account allows a login without a user account to access a database. A login assumes the identity of the guest user when all of the following conditions are met:
Permissions can be applied to the guest user as if it were any other user account. The guest user can be deleted and added to all databases except master and tempdb, where it must always exist. By default, a guest user account does not exist in newly created databases.
For example, to add a guest user account to a database named Accounts, execute from SQL Server Query Analyzer:
USE Accounts
GO
EXECUTE sp_grantdbaccess guest, guest
To grant a SQL Server login access to a database