>How is the help file is being use?
>
>Eg SET HELP to MYFILE.HLP
>
>is MYFILE.HLP a straight text file or need to be in some format??
>

No, it needs to be in the compiled Windows .HLP format.

>How is the WhatThisHelpID property being use in a form and whoa is it match with the .HLP file?
>

It's a reference embedded in the HLP file that is linked by the property - setting the WhatsThisHelpID in the form associates the appropriate section of the help file.