>>All you have to do is create an index on Empty( < field > ) and then both the Empty and Not Empty will be optimized.
>
>I do not recommend this. Any condition, especially on "not empty()", would return a LOT of records from the index, just to do Rushmore Optimization. Thus, a query would be "Full Rushmore Optimized" by definition, but not fast. My recent FAQ on Rushmore Optimization explains the details of how this works.
>
>Hilmar.

I've done another series of tests.

I removed all the indexes but the first one which is the D40Dte. I got a result of 1.2 seconds.

I re-added the index for the Upper( D40DirNo ) and I got a result of .6
I re-added the index for the Left( D40Acct,2 ) and I got a result of .6
I re-added the index for the Upper( D40Audit ) and I got a result of .7
I re-added the index for the Empty( D40CkNo ) and I got a result of .8

It looks like the last 3 indexes which in this particular select and return
the majority of the table actually, slow the performance down.