Tariq,
try this:

CREATE TABLE tree (node N(2),child n(2), detail c(50))
INSERT INTO tree (node, child, detail) VALUES (1 ,0,"Root")
INSERT INTO tree (node, child, detail) VALUES (2 ,1,"PAIDUP CAPITAL")
INSERT INTO tree (node, child, detail) VALUES (3 ,2,"Eric den Doop")
INSERT INTO tree (node, child, detail) VALUES (4 ,2,"Cetin Basoz")
INSERT INTO tree (node, child, detail) VALUES (5 ,1,"DIRECTORS ACCOUNTS")
INSERT INTO tree (node, child, detail) VALUES (6 ,5,"Sergy")
INSERT INTO tree (node, child, detail) VALUES (7 ,5,"Borislav Borissov")
INSERT INTO tree (node, child, detail) VALUES (8 ,1,"RESERVES")
INSERT INTO tree (node, child, detail) VALUES (9 ,8,"Profit & Loss b/f")
INSERT INTO tree (node, child, detail) VALUES (10,8,"Profit & Loss last year")

INDEX ON STR(child,5)+STR(node,5) TAG tree

thisform.LockScreen = .t.
o = ThisForm.oleTree
SELECT tree
GO TOP

SCAN
   IF tree.child = 0
      oNode           = o.nodes.add(,1,ALLTRIM(STR(tree.node))+"_",ALLTRIM(tree.detail),,)
      oNode.ForeColor = RGB(128,0,128)
      thisform.oleTree.SelectedItem = oNode
   ELSE
      oNode           = o.nodes.add(ALLTRIM(STR(tree.child))+"_",4,ALLTRIM(STR(tree.node))+"_", ALLTRIM(tree.detail),,)
   ENDIF
   IF tree.child # 0
      oNode.ForeColor = RGB(0,0,255)
   ENDIF
   oNode.Expanded  = .t.

ENDSCAN   
thisform.LockScreen = .f.
USE

>Dear Experts
>
>I want to show data in Treeview look like this
>
>1+PAID UP CAPITAL
>1- Eric den Doop
>2- Cetin Basoz
>2+DIRECTOR'S ACCOUNTS
>1- Sergy
>1- Borislav Borissov
>3+RESERVES
>1- Profit & Loss b/f
>1- Profit & Loss last year
>
>and for data I have following table entitled "Tree"
>
>

>CREATE TABLE tree (node N(2),child n(2), detail c(50))
>INSERT INTO tree (node, child, detail) VALUES (1,0,"PAIDUP CAPITAL")
>INSERT INTO tree (node, child, detail) VALUES (1,1,"Eric den Doop")
>INSERT INTO tree (node, child, detail) VALUES (1,2,"Cetin Basoz")
>INSERT INTO tree (node, child, detail) VALUES (2,0,"DIRECTORS ACCOUNTS")
>INSERT INTO tree (node, child, detail) VALUES (2,1,"Sergy")
>INSERT INTO tree (node, child, detail) VALUES (2,2,"Borislav Borissov")
>INSERT INTO tree (node, child, detail) VALUES (3,0,"RESERVES")
>INSERT INTO tree (node, child, detail) VALUES (3,1,"Profit & Loss b/f")
>INSERT INTO tree (node, child, detail) VALUES (3,2,"Profit & Loss last year")
>

>
>What should be the source codes to fullfil the purpose?
>
>Please help