I have an odd situation to say the least. I am trying to use double quotes to my SQL INSERT but I can’t make it work. Check this code and my question below please:

** read the values in table
** the NVL funtion is to insert blanks if there is nothing on that field
lc1= NVL(sid,'') && char
lc2= NVL(Appstat,'') && char

** INSERT works here:
l_cSQL = "INSERT INTO ADMStat"
l_cSQL = l_cSQL + " (sid,trkgrp)"
l_cSQL = l_cSQL + " VALUES ("
l_cSQL = l_cSQL + "'" + ALLT(lc1) + "'"
l_cSQL = l_cSQL + ",'" + ALLT(lc2) + "')"
lnResult=SQLEXEC(l_nHandle,l_cSQL)
_CLIPTEXT=l_cSQL
**in this case, this is the value of clip text= INSERT INTO ADMStat (sid,trkgrp) VALUES ('037643431','')

but if I try to change the from single quotes to double like this it will NOT work:
l_cSQL = 'INSERT INTO ADMStat'
l_cSQL = l_cSQL + ' (sid,trkgrp)'
l_cSQL = l_cSQL + ' VALUES ('
l_cSQL = l_cSQL + '"' + ALLT(lc1) + '"'
l_cSQL = l_cSQL + ',"'+ ALLT(lc2) + '")'
lnResult=SQLEXEC(l_nHandle,l_cSQL)

_CLIPTEXT=l_cSQL
value of clip text = INSERT INTO ADMStat (sid,trkgrp) VALUES ("037643431","")

This is the odd thing. Like I said, the second one does not work in the program, but if I get both values of the clip text into the SQL Server Query Analyzer and run them, they BOTH run.
What is wrong?