Hello Naomi,
I did exactly what you told me to do but unfortunately I got the same error
maybe it is the data structure that I have , I wish that you have an e-mail so that I could send you the table maybe something wrong with the table. at universalthread unfortunately we could not attach a file
my email is ounis@ounisoft.com
I really appreciate your great help

*Select distinct subject from Report into cursor c_UniqueSubjects nofilter
select distinct strtran(subject," ","_") as Subject from report
local lcSubjects, lnCount
lcSubjects = ""
select c_UniqueSubjects
lnCount = 0
scan
lcSubjects = "," + Subject + "I"
local &Subject "here there is still the error"
endscan

create cursor c_FinalResult (iID I, cStudentName C(40) &lcSubjects)
&& If this would not work, we can construct the whole create cursor command as a string
index on iID tag iID

select Report
set order to StudentID
scan
if not seek(StudentID, 'c_FinalResult')
insert into c_FinalResult (iID, cStudentName) values (Report.ID, Report.Name)
endif
store Report.Mark to ("m." + Subject)
replace (Subject) with ("m." + Subject) in c_FinalResult
endscan