The dbo is a user with implied permissions to perform all activities in the database. Maps any member of the sysadmin fixed server role to a particular user within each database called dbo. In addition, any objects created by any member of the sysadmin fixed server role automatically belong to the dbo.
For example, if the user Andrew is a member of the fixed server role sysadmin and creates the table T1, the table T1 belongs to the dbo and to the dbo. T1 instead of andrew.t1 to qualify. Conversely, if Andrew is not a member of the fixed server role sysadmin, but only a member of the db_owner database role, and the table T1 is created, T1 belongs to Andrew and is limited to ANDREW.T1. The table belongs to Andrew because the member does not qualify the table as dbo. T1. The
dbo user cannot be deleted, and this user always appears in each database.
only objects created by members of the sysadmin fixed server role (or dbo users) belong to the dbo. An object created by any other user (including members of the db_owner fixed database role) that is not a member of the Syadmin fixed server role:
belongs to the user who created the object, not the dbo.
qualified with the user name that created the object.