>>>>>I have a table with 1166 records. When I export it to MS Excel, it results 1140 records.
>>>>>What can cause the reduced record number?
>>>>
>>>>How you export data?
>>>
>>>File -> Export -> select the place where to export.
>>>When I insert it to another table it behaves the same:
>>>

>>>INSERT INTO bpeng_m SELECT * FROM bp_eng 
>>>

>>
>>Maybe you have 26 deleted records and your SET DELETED is ON?
>Yes, you're right. But...
>When i set "SET DELETED OFF", I can see the 26 deleted records in the table.
>Why does VFP calculate the deleted records in the number of the total records when they have been deleted?
>Or is there a way to set it to show the correct record number?


Because they are in table :-)
Also, number of records are stored in DBF header. When you use RECCOUNT() function VFP didn't calculate number of records, it just read their number from DBF header.
Nom you can't set it to show the nimber you want, but you could calculate non deleted records by youself and show them to the user:

SET DELETED ON
COUNT TO lnRecNo
? lnRecNo
** or
SELECT COUNT(*) FROM YourTable INTO ARRAY laRecNo
? laRecNo[1]