Hi Hani,

>I am using SQL Statement which brings more records than I need because it behaves like SET EXACT OFF, here is my statement

SELECT code from items where alltrim(code) >= '140' and alltrim(code) <= '140'

>The Result sets contains records for item = '140' and item = '1404'
>I even tried to set exact on but with no change.
>Any Help on that

SQL Statements do not use the SET EXACT setting but the SET ANSI setting

So setting SET ANSI ON should do the trick.

hth,