>Using a SQL statement, I extract ten data records on the basis of highest to lowest value. So I might have ten records with $10.00 at the top and $1.00 at the bottom. If there are more than one record with the same value, they need to be listed but in order by a second value, perhaps zip code. Is there a way to implement this inside the SQL statement?

In you ORDER BY clause you can include multiple columns for ordering, either by column name or column number, so

ORDER BY 1, 3, 4

would order by column 1 first, then sub-order by column 3, then coulmn 4, etc.

Bill