this ?declare @hrEmpLoanledger table( pkeyno int, lamount int, fixdeduc int)insert into @hrEmpLoanledgerselect 1, 100000, 100 union allselect 2, 100000, 200 union allselect 3, 100000, 300 union allselect 4, 100000, 400 union allselect 5, 100000, 500declare @hrEmpLoanPayment table( fkeyno int, pamount int)insert into @hrEmpLoanPaymentselect 1, 50000 union allselect 4, 100000 union allselect 5, 100000select l.pkeyno, p.pamountfrom @hrEmpLoanledger l left join @hrEmpLoanPayment p on l.pkeyno = p.fkeynowhere p.fkeyno is nullor l.lamount <> p.pamount
KH