An n-tier system is a client server based application…run over multiple machines
Typically machine one, is the IIS Server (Internet Information Service). This is where the website and Web Pages are stored and its connected directly to the Internet.
Machine two, is the business logic machine. It is used to process all of the transactions and database queries.
Machine three, is the Database Server. It is where the database is house and is usually only accessible by the business logic machine.