use test create table Items (ItemId int, ItemCode char(1)) insert into Items values (1, 'A') ,(2, 'B') ,(3, 'Z') create table Branches (BranchID int, BranchCode char(1)) insert into Branches values (1, 'C') ,(2, 'D') create table BranchItems (BranchItemId int ,ItemID int ,BranchID int ,QtyOnHand int) insert into BranchItems values (1, 1, 1, 10) ,(2,1,2,15) ,(3,2,1,20) select ItemCode, BranchCode, QtyOnHand from branchitems inner join Items on BranchItems.itemID = Items.ItemId inner join Branches on BranchItems.BranchID = Branches.BranchID /* ItemCode BranchCode QtyOnHand A C 10 A D 15 B C 20 */ drop table Items drop table Branches drop table BranchItemsI need to find items that are missing records in the BranchItems table.