Like I said it was late (4am) and I must also point to my propensity for hardheaded tendencies... :) I truly do appreciate your time in answering my quandry. Even with the un-needed modification your posts and Carls posts have allowed me to start to understand the very tip of SPs and UDFs. Which is a very different world indeed.

My Thanks,
Joe.

>Hi Joe,
>
>The fn_Split() function is generic function that splits passed string into elements based on the delimiter specified and returns result as a table. The code I posted uses this function to split pased string into elements between '&' delimiter and then splits each row returned into two column using '=' as delimiter. So I don't uderstand why you modified fn_Split() function instead of using it as is.
>
>>OK maybe I'm dense (it is quite late) but it seemed like the UDF returned in 100 lines what we had in 1. However, I made extensive changes to the UDF to get what I wanted. For any interested here is the result;