>Thank you Mr.Pikman. What do you mean by "data source level"... Do you mean that you have to draw the report not using the VFP report writer, or to simulate the data including "--------" in the database table?... Please explain.
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>Thanks

Usually, report form is based on cursor and it's up to you to manipulate data within this cursor (VFP is the best data manipulation engine) to include all needed data in any needed order. For example, you can UNION records from different, even seemingly distinctive tables.
BTW, simple one-to-many situation can be resolved by standard LEFT JOIN with subsequent grouping.