Hi Harsh,

Happy how you brilliantly survived some pointless attacks you faced recently here - great lesson for many of us in western countries!

From my experience, VFP performance is very sensitive to the number of instructions executed and, of course, for/where optimization.

Please find hereafter some optimization hints,

set exact on
local lPosSeen as Boolean
Scan  && Scans for New_bills up to EOF()
*	cPsfilepath=Alltrim(Fullpath) && used only once, can be moved to the related instruction, aliased with 'New_bills'
*	Newpath=Alltrim(Newpath) && looks like you use this nowhere

	Create Cursor Cursor_AllBills (POS varchar(254),PAGENUM I,posR N(8,3),posC N(8,3)) && Create Temporary Cursor For Cursor_AllBills
*	Select Cursor_AllBills && useless - Create Cursor automatically selects the alias
	
	* Setting a flag saying whether POS has been encountered should be faster than checking recno() - just a thought
	lPosSeen = .F.
	Append From (Alltrim(New_bills.Fullpath)) sdf for lPosSeen(@m.lPosSeen) && moved from above

	* we can apply the same logic to the records before 'POS'
	create CURSOR Cursor_Header (POS varchar(254))
	lPosSeen = .F.
	Append From (Alltrim(New_bills.Fullpath)) sdf for !lPosSeen(@m.lPosSeen)

	&& the above code replaces these lines
*	Locate For POS = '%%EndSetup:' && you can avoid Alltrim() with SET EXACT ON
*	HeaderRecordNumber=Recno() && Finds the Header Record Number for Each PS File
*	SELECT POS FROM Cursor_AllBills INTO CURSOR Cursor_Header Where Recno()<= HeaderRecordNumber 
*	Delete From Cursor_AllBills Where Recno()<= HeaderRecordNumber

	Do Split
endscan

function lPosSeen(lPosSeen)
lPosSeen = m.lPosSeen or POS = '%%EndSetup:' && Alltrim() is useless with SET EXACT ON
return m.lPosSeen && update to first post