Hi, thanks for the reply. I need the output to be like below:-

<Accts>

<Acct>94615130</Acct>

<Items>

<ITEM>1001</ITEM>

</Items>

<Items>

<ITEM>1050</ITEM>

</Items>

<Items>

<ITEM>1051</ITEM>

</Items>

<Items>

<ITEM>1054</ITEM>

</Items>

<Items>

<ITEM>1055</ITEM>

</Items>

....

</Accts>

But I need the where clause in the sub query to be like Item1.Code = Item.code AND Item1.ItemNo...