>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

For this behavior to work correctly in SELECT-SQL statements, you must SET ANSI ON [to tell vfp to use ANSI standards for string comparisons].