>Frank, unless there can be multiple cInvoiceNo for the same iSaleId, how about
>

SELECT TOP 2 c_Test.*,val(cInvoiceNo) as iord;
>	FROM c_Test ;
>	ORDER BY iord desc

Yeah, I was wondering as well why a subquery was used. I wonder why this was not noticed by anyone else in this thread. Then I even saw subqueries within subqueries for such a simple problem. Err.... ???