>>I should know how to do this but today my mind is blank. Can someone help please?
>>Here are 4 queries:
>>

>>select sum(amount) as igabudget, fundtype, phase from RTA_IGABudgets where TipID=@TipID group by Fundtype, phase
>> 
>>select sum(amount) as expended,  fundtype, phase from TIP_Ledger2 where TipID=@TipID and fisyear<@Tipyear group by FundType, phase
>>
>>select sum(amount)*1000 as programmed, fundtype, phase from TIP_ApprovedFunding where TipID=@TipID and year<=@tipyear group by fundtype, phase 
>>
>>select SUM(amount)*1000 as futureprogrammed, fundtype, phase from TIP_ApprovedFunding where TipID=@TipID and YEAR>@Tipyear group by FundType, PHASE
>>

>>
>>I want to combine the results of these into a single table with one row for each combination of Fundtype & Phase. So the result table has the columns
>>IGABudget
>>FundType
>>Phase
>>Programmed
>>FutureProgrammed
>>
>>I have tries various combinations of JOINS, UNIONS, and DISTINCTS, but I can't seem to get it right. The problem is that not all combinations of fundtype and phase exist in all the tables. So we first have to pull those out and then do the math that goes with them.
>>
>>Thanks
>
>
>

>SELECT fundtype,
>       phase,
>       SUM(CASE WHEN Type = 1 THEN Amount END) AS igabudget,
>       SUM(CASE WHEN Type = 2 THEN Amount END) AS expended,
>       SUM(CASE WHEN Type = 3 THEN Amount END) AS programmed,
>       SUM(CASE WHEN Type = 4 THEN Amount END) AS futureprogrammed
>FROM (select amount as Amount,
>             fundtype,
>             phase,
>             1 AS Type
>      from RTA_IGABudgets 
>      where TipID=@TipID
>      UNION ALL
>      select amount as Amount,
>             fundtype,
>             phase,
>             2 AS Type
>      from TIP_Ledger2
>      where TipID=@TipID
>        and fisyear<@Tipyear
>      UNION ALL      
>      select amount*1000 as Amount,
>             fundtype,
>             phase,
>             3 AS Type
>       from TIP_ApprovedFunding
>       where TipID=@TipID
>         and year<=@tipyear
>       UNION ALL
>       select amount*1000 as Amount,
>              fundtype,
>              phase,
>              4 AS Type
>        from TIP_ApprovedFunding
>        where TipID=@TipID 
>          and YEAR>@Tipyear
>      ) Test
>group by FundType, PHASE      
>

>
>NOT TESTED!!!


Thank you Borislav. I was trying something similar with the UNIONs but missed the alias and wondered why it wouldn't work.
Much appreciated.