local i,k create table Companies (CompanyNam C(30), cKey N(7)) create table Division (Div_Name C(50), cKey N(7)) for i=1 to 20 CompanyNam="Company"+transform(i) cKey=i insert into Companies from memvar for k=1 to 5 Div_Name="Division"+transform(k) insert into Division from memvar next next select min(Div_Name) as Div, cKey from Division group by 2 into cursor curTemp select iif(Div_Name=Div, CompanyNam, space(30)) as CompanyNam, Div_Name ; from Division ; left join Companies on Division.Ckey=Companies.CKey ; left join curTemp on Division.cKey=curTemp.cKey and Division.Div_Name=curTemp.Div ; into cursor FinalResultAnd it works just fine. This is what I was trying to show you all these days.