I think you finally will get a correct answer if you at least tell us what is wrong with the previous suggestions we have made here
http://www.sqlteam.com/forums/topic.asp?TOPIC_ID=71475
http://www.sqlteam.com/forums/topic.asp?TOPIC_ID=71485
Here is another solutionselect d.tpa_id,
case when d.it > 1 then 'High' else 'Low' end as status
from (
SELECT emd.tpa_id,
count(*) it
from dbo.EMPLOYER_DIVISION AS ED
inner join EMPLOYEE_MISC_DATA AS EMD on emd.tpa_id=ed.tpa_id and emd.empe_key=ed.division_key)
group by emd.tpa_id
) d
Peter Larsson
Helsingborg, Sweden