Thanks Alek, but that is not exactly what I am looking for.

I am looking for an SQL way to create a cursor with a column for each type of income. Each transaction would result in a single record with values in the appropriate columns and zeroes in others.

Alex

>look at the vfp help file for 'select - sql' paying close attention to the 'group by' statement.
>
>If I understood you, some similart to the following will be what you will need to use, of course I don't know your field or alias names.
>
>
>select transid, incometype, amount from yourtable order by transid, incometype group by transid, incometype
>
>
>hope this helps
>Alek