This looks like a relatively standard pivot query. For an example that walks through how to build this sort of query, you can look at this discussion http://www.ddbcinc.com/askddbc/topic.asp?TOPIC_ID=3D676 How do you differentiate who is the first borrower and who is the second borrower? Same question for guarantors... Justin Cave <jcave@xxxxxxxxxxx> Distributed Database Consulting, Inc. http://www.ddbcinc.com/askDDBC -----Original Message----- From: askdba-bounce@xxxxxxxxxxxxx [mailto:askdba-bounce@xxxxxxxxxxxxx] On Behalf Of Mudhalvan, Moovarkku Sent: Tuesday, October 19, 2004 2:08 AM To: askdba@xxxxxxxxxxxxx Subject: [askdba] SQL Doubt Dear Friends, We have two tables loan,entity_loan.=3D20 Loan -> Loan_id Entity_loan -> Loan_id,Entity_id,Entity_type Values in the Loan table Loan_ID L1 L2 L3 Values in Entity_loan Table Loan_ID Entity_ID Entity_Type L1 E1 B L1 E1 G L1 E2 B L1 E3 G I need the output like=3D20 Loan_ID Borrower1 Borrwer2 Guar1 Guar2 L1 E1 E2 E1 E3 Please if any one can have any idea let me know. Thanks in Advance Mudhalvan M.M