do you mean this?SELECT m.FIPS,n.Millennials*1.0/m.CountOfRULEDATEFROM(SELECT CountyTbl.FIPS, Count([t2009ArtsNonProfits].RULEDATE) AS CountOfRULEDATE, Sum([t2009ArtsNonProfits].TOTREV2) AS AllRevFROM t2009ArtsNonProfits INNER JOIN CountyTbl ON [t2009ArtsNonProfits].FIPS=CountyTbl.FIPSGROUP BY CountyTbl.FIPSHAVING (((Count([t2009ArtsNonProfits].RULEDATE))>19)))mINNER JOIN(SELECT CountyTbl.FIPS, Count(t2009ArtsNonProfits.RULEDATE) AS Millennials, Sum(t2009ArtsNonProfits.TOTREV2) AS MillenialRevFROM t2009ArtsNonProfits INNER JOIN CountyTbl ON [t2009ArtsNonProfits].FIPS=CountyTbl.FIPSWHERE ((([t2009ArtsNonProfits].RULEDATE)>199912))GROUP BY CountyTbl.FIPS;)nON n.FIPS = m.FIPS
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