Hello Mo, Here is a sample of SQL statement from Oracle for which I have no idea about how it can be even implemented in VFP: SELECT gesch.gesch,bls.rechwk_zud, bls.ztgja_gj, bls.kj, bls.BUCH_ART,; bls.zttga_whg , BLS.KZ_SCHAETZ,BLS.BUCH_ART,; SUM(iif(kz_beitr_1='J', betr, 0)) as beitrag_1,; SUM(iif(kz_erg_1='J', betr, 0)) as ergebnis_1,; SUM(iif(kz_beitr_2='J', betr, 0)) as beitrag_2,; SUM(iif(kz_erg_2='J', betr, 0)) as ergebnis_2; FROM gesch, bls02 bls; WHERE bls.rtgts_gesch(+) = gesch.gesch; AND bls.buch_art(+) NOT IN ('I','K','Y'); AND DECODE(floor(bls.kj(+)/1997),1, 1,floor(bls.ztgja_gj(+)/1997 ))=1; GROUP BY gesch.gesch, bls.rechwk_zud, bls.ztgja_gj, bls.kj,; bls.BUCH_ART, bls.zttga_whg , BLS.KZ_SCHAETZ,BLS.BUCH_ART DECODE(floor...) stands for the following condition bls.kj(+) >= 1997 or bls.ztgja_gj(+) > 1997 Obviously, it doesn't match to : bls.kj>= 1997 or bls.ztgja_gj > 1997... Or it does? The author told me that he doing it because (+) are forbidden with OR... I do understand how to convert the first two rows of Where clause (outer joins on subsequent queries), but stumped on the last one... Please, if you have any thoughts or just ideas about conversion, let me know.... >I checked it out. >it is like >select ...... where name NOT IN( select name >from ....... >where name = 9999) >************************* >EXAMPLE from Oracle book: >SELECT a.name, lodging >from worker a >where a.name not in >(select name >from workershell >where skill = 'smithy') >order by a.name; >the same as >select a.name, lodging >from worker a, workershell b >where a.name = b.name(+) >and b.name is NULL >and b.skill(+) = 'smithy' order by a.name;