>>Are you taking into account one extra run that VFP does on first phisycal record in the table to determine the fields size?
>
>I'm not sure what you mean.

Before VFP can proceed with query it has to determine the size of fields in the result set. To do that it runs query against the first record in the table. This record may not even satisfy query conditions or may be deleted. See PRB: SQL SELECT Statement UDF Executes Twice On First Record mskb #Q133001.