>set dele off
>select * from \\192.168.0.1\d\sales\inward into dbf xxcc
>
>above command taking 1 second.
>
>set dele on
>select * from \\192.168.0.1\d\sales\inward into dbf xxcc
>
>above command taking 15 second.
>
>warm regards,
>mk.

Your comparison is completely irrelevant, unless you supply more data. However:
1. Include an index tab on deleted and use the new binary index type (index on deleted() tag deleted binary)
2. Reduce the number of records by using a where clause which is optimizable
3. Set deleted on, and NEVER, NEVER, NEVER set it off, but always leave it on! Or even better, never delete records, but add a logical field "reusable" which you set to .T. in stead of deleting.