>You made many statements; I am disputing the one that is about performance. Do I need to start a new thread to discuss this?

Carl,

And I have said the scenario was hypothetical in my first reply to you. Please review hypothetical, that means made up with its own set of rules.

If you want to run tests to see if two table access is faster or slower than single table access that is a different thread.

BTW, empirical testing shows that a two table relation is about the same speed as a single table (when the tables are on the local machine), but an SQL Select takes longer than those two because the query has to run in addition to processing the records.