Just to let you know what happenned.

After many tries on different things I gave up and found that procedural code works great here.

Did several queries to get the data and get a few cursors (using Distinct) to get the available dates within the data, all possible countries and all possible codes. Then I did 3 scan loops:

SCAN && for all dates
  SCAN && for all countries
    SCAN  && for all codes
      INSERT INTO && all missing data
...

This is extremely fast anyway as the number of records is not that big (the query starts on a table of over 500,000 and ends up with <1000 hits.

Now I have a denormalized table. Then I do a query with Group By and SUM(Trans)
to avoid any duplicates from the SCAN and the data is ready.

With the help of Tamar and Della's book, this produces now an Excel Pivot Table,
zipped and emailed automatically with DynaZIP and wwIPStuff. The users receive then a live Pivot Table that they can manipulate and re-use at will. They love it!

>>>>>>>>>>>>>>>>>>
>>You may want to try something like this:
>>
>>

>>select table1.key, table2.key;
>>from table1
>>     left outer join table2 on table1.key=table2.key ;
>><b>having isnull(table1.key)</b>
>>

>>
>>Watch out, I think the fact that HAVING is working in a SQL statement without GROUP BY is a bug in VFP. A statement like this will fail in SQL Server or Oracle.
>>>>>>>>>>>>>>>>>>