>>>The connection handle is valid and =16
>>
>>Than, what is the problem?
>
>
> when i run the code it points to this line and says Data mismatch
>
>IF SQLExec(m.Handle, 'SELECT * FROM useraccesscon', 'User')

SQLEXEC() doesn't return .t. or .f., it returns the number of cursors it got. So you better wrap your calls like this:

lnRet=sqlexec(handle, "....", "alias")
if lnRet<0
* got an error
   aerror(ee)
   * do something about it
endif