if you are using SQL 2005SELECT t.CustomerID,t.issuedateFROM(SELECT ROW_NUMBER() OVER(PARTITION BY CustomerID ORDER BY issuedate DESC)AS RowNo,CustomerID,issuedateFROM statements)tWHERE t.RowNo<=2
if sql 2000SELECT t.CustomerID,t.issuedateFROM(SELECT count(*) + 1 FROM statements WHERE customerid=s.customeridAND issuedate>s.issuedate)AS RowNo,CustomerID,issuedateFROM statements s)tWHERE t.RowNo<=2
this will give last two bills for each customer.