Does Microsoft Security Bulletin MS11-049 affect SQL Server 2008 SP3?
Scroll down to Security Update Deployment and open that up. Then open SQL Server 2008. You will see that SP3 includes this fix.

If your tool is reporting this problem because it doesn't detect the patch then one of the following is true:


The tool is wrong.
The tool has additional information not listed on that page.


If your tool is reporting the problem because it's using an exploit to test the vulnerability, then I would take that up with Microsoft.