Sergey,

>However, this test only shows how many records where processed by query and subquery. I doesn't take in account other factors. If you run speed tests you'll find out that in VFP IN subquery is faster in most cases than EXISTS.

I never use EXISTS, I honestly think that INNER JOIN does that much better.

It's also my experience with large tables over a network that NOT EXISTS is much faster than NOT IN. Later tonight I'll try to create a better test.