It's never a good idea to sort by RECNO(). Data should not depend on the order of records. This is a basic concept on DBFs.
You need to have some other way to mark the dependency of records, for example a synthetic PK and relationship that points inside the table. Again this PK is not for order purposes, there must be some different information you use to order.
I have not looked close to your data to analyze what you are doing with this forward and backward skipping, Normaly there is a better approach.

Lutz



>Processing performance has increased tremendiously. But one another issue has been created.
>Since the file size or Data is too huge sorting records by RECNO() in a cursor is taking a long time.
>
>In other words my processing time has decreased but the time taken for builting a Cursor using RECNO() as sort key and again at the end ordering it in sorkey takes a lot time.
>
>Ultimaltely the effective time of entire process has not significantly decreased, though after creation of cursor the process is very very fast.