>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

Hani,
As Frank and Trey said you should use 'set ansi' for SQL.
If your searching really like the above expression actually you don't need to check/set 'exact or ansi'. Use the == operator.

SELECT code from items where code == '140'

PS: Also alltrim() usage is unnecessary. Thinking alltrim() in an index is useless you wouldn't have such an index and thus you'd defeat Rushmore (where an index on code might exist).
Cetin