Here is the link to Technet for RBS http://technet.microsoft.com/en-us/library/ee663474.aspx
For SharePoint 2013, look here http://technet.microsoft.com/en-us/library/ee748631(v=office.15).aspx
Of course I used this guide, this is just a summary of what I did.
Note: RBS is a SQL Server component in 2008 R2 and is persistent through a reconfiguration of the SharePoint farm. So I, who dropped my server from the farm and deleted all my SQL databases, was very please that I could and create a brand spanking new farm using Todd’s Guide (thanks Todd) for the databases and tada RBS still going perfect.
Remote BLOB Storage (RBS) writes BLOB files to disk instead of SQL. (SAN, NAS, or any other disk for that matter, in our case iSCSI)
What that means is all your content monsters, which normally means multimedia and PDFs, gets stored on disk and not in a table. Woohoo SQL performance.
For us this means an instant 400% performance boost on our intranet site moving from our old farm to the new one, and the new farm has 40% more content.. not too shabby.
You can also specify the minimum size to treat as