An exact translation of your expression in a T-SQL SELECT would beCASE
WHEN [UKUS] IS NOT NULL THEN [UKUS]
WHEN [MoW] IS NOT NULL THEN [MoW]
ELSE [Mow]
END AS Made
However, you don't need the second WHEN so it can be simplified to:CASE
WHEN [UKUS] IS NOT NULL THEN [UKUS]
ELSE [Mow]
END AS Made