Could you add a bit more detail to your question? There are many aspects of performance tuning a server. You can tune MySQL config, the server itself, sql queries, etc... Is your database an instance on something like Rackspace Cloud Databases or AWS RDS? Or is it MySQL installed on a Linux server? Windows server? Are you accessing the database locally or from another server?
All of these questions come in to play when performance tuning MySQL.
EDIT:
blog.sqlauthority.com/2010/02/16/sql-server-store…
looks like a good place to start.