Hi,I am not sure what the best approach is to accomplish what I need.1. If KEY in originalsheet is same as key in datasheet I need to add row same as original but values GrossAmount and TaxAmount must be in minus. 2. If there are 2 colums with same code in original such as TaxOnNewOrder ( code 6) and NewOrder ( code 06)then take values from these 2 columns and place them in another row. 3. If there is only one column with a code such as NewOrderDiv_Code ( code 37) -there is no other column with code 37 then add a new row with key 37 and no tax values and grossamount is what is under column NewOrderDiv_Code ( code 37)I added columns [TaxOnNewOrder_Code] and [NewOrderDiv_Code] for simplicity sakes in order to get the code-the tables are imported from EXCEL. CREATE TABLE [dbo].[DataSheet]( [Acc No] [nvarchar](255) NULL, [key] [nvarchar](255) NULL, [PayDate] [datetime] NULL, [code] [nvarchar](255) NULL, [NewOrder_Code] [float] NULL, [NewOrder ( code 6)] [float] NULL, [TaxOnNewOrder_Code] [float] NULL, [TaxOnNewOrder ( code 06)] [float] NULL, [NewOrderDiv_Code ] [float] NULL, [NewOrderDiv_Code ( code 37)] [float] NULL ) ON [PRIMARY] GO insert into [DataSheet] select '0967889','06','2011-04-15 00:00:00.000','113011103',6,'324.15',6,'81.04',37,'83.53' union select '0967889','06','2011-04-15 00:00:00.000','009011109',6,'15.12',6,'81.04',37,'33.33' union select '0967889','06','2011-06-21 00:00:00.000','873061707',6,'324.15',6,'81.04',37,'83.53' union select '0967889','06','2011-12-25 00:00:00.000','893123403',6,'23.15',6,'80.00',37,'12.12' CREATE TABLE [dbo].[originalsheet]( [AccountNo] [nvarchar](255) NULL, [key] [nvarchar](255) NULL, [PayDate] [datetime] NULL, [code] [nvarchar](255) NULL, [GrossAmount] [money] NULL, [TaxRate] [float] NULL, [TaxAmount] [money] NULL ) ON [PRIMARY] GO insert into [originalsheet] select '0967889','06','2011-04-15 00:00:00.000','113011103' ,'124.15' ,'25' ,'31.038' union select '0967889','06','2011-04-15 00:00:00.000','009011109' ,'622.96' ,'25' ,'155.74' union select '0967889','06','2011-06-21 00:00:00.000','873061707' ,'223' ,'25' ,'55.80' union select '0967889','06','2011-12-25 00:00:00.000','893123403' ,'407.68' ,'25' ,'101.92'
output