>YES FINALLY!!! It worked!!! Exactly what I was looking for!!!
>
>-Thanks VERY MUCH!
>
>- Thanks to everyone else that tried to help too! I feel better that even though I've been a full time fox programmer since 1994 I don't feel so bad that I didn't know this right out.

Kevin,

I've just tried Sergey's SQL, and it doesn't include orphan divisions or companies without divisions. Here is an SQL, which includes them all (slight modification from my original idea):

select nvl(Companies.cKey,Division.cKey) as cKey, ;
       nvl(CompanyNam,padr('Orphan Divisions',30)) as CompanyNam, ;
       nvl(Div_Name,space(50)) as Div_Name from Companies ;
       full Join Division on Companies.cKey=Division.cKey into cursor curTemp1

select cKey, CompanyNam, min(Div_Name) as Div_Name from curTemp1 ;
group by 1 into cursor curTemp2

select * from curTemp2 ;
union all ;
select cKey, space(30) as CompanyNam, Div_Name from curTemp1;
where curTemp1.CompanyNam+curTemp1.Div_Name ;
      not in (select curTemp2.CompanyNam+curTemp2.Div_Name as keyfield from curTemp2) ;
order by 1 ;      
into cursor curFinal