>>I guess, now I have to run couple of tests to confirm or deny the original statement. I'm in the middle of something, but hopefully will have time in the evening...
>
>I just realized that there also could be a difference in finding the first record. If SCAN implicitly uses GOTO TOP to find the first record than SCAN WHILE NOT EOF() could be faster because it doesn't have to do that.

Scan REST would be easier then. We usually forget the scope clause, and it can come quite handy at times. At this point, the loop doesn't have to evaluate any condition - it simply goes from the current record on, active tag or not.