create proc sp_find_value
@value sql_variant
as
begin
set nocount on

declare @strSQL nvarchar(4000)
declare @table_name sysname
declare @col_name sysname
declare @count int
declare @strMsg nvarchar(4000)

declare curSearch cursor fast_forward for
select so.name, sc.name from sysobjects so, syscolumns sc where so.id = sc.id and so.type in ('S', 'U')

open curSearch
fetch curSearch into @table_name, @col_name
while @@fetch_status = 0
begin
set @strSQL = 'select @count = count(*) from ' + @table_name + ' where ' + @col_name + ' = @value'
exec sp_executesql @strSQL, N'@value sql_variant, @count int out', @value = @value, @count = @count out

if @count > 0
begin
set @strMsg = @table_name + '.' + @col_name
print @strMsg
end

fetch curSearch into @table_name, @col_name
end
close curSearch
deallocate curSearch
end

Правда, будет ругаться на колонки типа text, ntext, image - они не могут участвовать в условии where. Если напрягает, поставь отсев через проверку поля в таблице systypes.