>pending = 'I'
>actcod = '123456789'
>IF (pending = "I" .AND. actcod = SPACE(9))
> SELECT records.......
>ELSE
> SKIP
>ENDIF
>
>the condition is true but the else part execute. any idea....

The condition might not be true, double check. You didn't alias the variables, therefore it's not clear if your intention is to check against memvar or field vars. Fields with same name would take precedence.

1) There might be a field named 'pending' with a value other than "I"
2) There might be a field named 'actcod' with a value not starting with space(9) && set exact on/off matters
3) No such fields might exist in current workarea and thus it's interpreted as :
IF (m.pending = "I" .AND. m.actcod = SPACE(9))
from code this is .F. if you didn't put '1...9' there to represent 9 spaces.

Cetin