Please see here. http://technet.microsoft.com/en-us/library/bb522800.aspx
The Report Viewer Web Part is a custom Web Part that is installed by the Reporting Services Add-in for SharePoint Products. You can use the Web Part to view, navigate, print, and export reports on a report server that is configured to run in SharePoint integrated mode. The Report Viewer Web Part is associated with report definition (.rdl) files that are processed by a Microsoft SQL Server Reporting Services report server. You cannot use it with other report documents that you create in other software products.
To install the Web Part, you must run Setup for the Reporting Services Add-in. You should not install or uninstall the Web Part independently. It is part of the add-in and can only be installed through the add-in setup package. The Report Viewer Web Part file name is ReportViewer.dwp. It is located in the Program Files\Common Files\Microsoft Shared\web server extensions\12\template\features\reportserver folder and should not be moved to other folders.
To use the Web Part, you must have installed and configured the Reporting Services Add-in and configured the report server for SharePoint integration. You must also have reports to display in the viewer. You can only open reports that are in a library, a library folder, report history, or a link from a Library Web Part to a Report Viewer Web Part. You cannot open reports that are saved as an attachment to an item in a custom list.