>I have tblLocation as a child table of tblItem. Any item may have several locations over time. I am trying to find the most efficient method of listing all items with only the last location. Any and all help is appreciated.

SELECT i.ItemID, l.LocationID
FROM tblItem i
     INNER JOIN tblLocation l
          ON i.ItemID = l.ItemID
              AND l.timestamp = (SELECT MAX(timestamp) 
                                 FROM tblLocation 
                                 WHERE ItemID = i.ItemID)