Sounds like you want a Crosstab. If this is the case, try FastXTab from Downloads section by Alexander Golovlev.

>i have this in my table
>
>

>
>empno    upcode    cnt
>00001       V       2
>00001       S       1
>00001       H       2
>00002       1       1
>00002       3       2
>00003       V       3
>00004       S       5
>00004       N       1
>.
>.
>.
>.
>

>
>i want to select all records with fields empno, V, S, N.. etc.
>
>like i want each upcode to be the fields of my select..
>
>how do i do that?
>