thanks lowell,

What I mean to say is I dont want to use count function.

Thats something what I am doing, and I am doing it in some definite number of sets from the three tables, but the problem is that large set of data.

The...

Thats true, but in my case the top row will always have NULL value because that col is a difference with previous row and if no previous row exists then...

Matt, YOU ROCK!!

Thanks for your help Cris, if you had to return multiple recordset in that case, then can you do that in one shot?

because I am doing that inside the loop...

yes at the time of calculation, I will build a string for for those sets

right now I am doing it very ugly way using loops, so I was just wondering...