Check this sample out, Im not sure if you had a mistake in your desired resultset or if I was confused by your question.declare @Table1 table (Id int, SiteNbr int, acctNum int, amt numeric(9, 2))insert into @Table1 select 1, 34, 1903, 4.00declare @Table2 table (Id int, SiteNbr int, acctNum int, amt numeric(9, 2) )insert into @Table2 select 1, 34, 1904, 12.00 union all select 2, 34, 1903, 5.00 declare @Table3 table (Id int, acctNum int, acctDesc varchar(75))insert into @Table3 select 1, 1903, 'Maintenance' union all select 2, 1904, 'Meals' union all select 3, 1905, 'Wages'select ttt.acctDesc, isnull(tt.amt, 0.00) as [Budget1], isnull(t.amt, 0.00) as [Budget2]from @Table3 tttleftjoin @Table2 tt on ttt.Id = tt.Idleftjoin @Table1 t on ttt.Id = t.Idorderby 1
Nathan Skerl