The following may work if the ordering is set in the file:/* @a represents the file he is working with */DECLARE @a TABLE ( SALESPERSON VARCHAR(15), SALESPERSON_ID INT, CLIENT VARCHAR(15), DATE_FROM DATETIME, DATE_TO DATETIME, AGE INT )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( 'TOM', 12345, NULL, NULL, NULL, NULL )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( NULL, NULL, 'MARYSMITH', '1/1/2008', '12/31/2008', 46 )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( NULL, NULL, 'JANEDOW', '1/1/2008', '12/31/2008', 24 )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( 'ED', 56789, NULL, NULL, NULL, NULL )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( NULL, NULL, 'TOMJONES', '1/1/2008', '12/31/2008', 65 )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( 'ANTHONY', 243546, NULL, NULL, NULL, NULL )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( NULL, NULL, 'BEVBLACK', '1/1/2008', '12/31/2008', 15 )INSERT @a ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE )VALUES ( NULL, NULL, 'JEANTHOMAS', '1/1/2008', '12/31/2008', 29 )DECLARE @b TABLE ( i INT IDENTITY, SALESPERSON VARCHAR(15), SALESPERSON_ID INT, CLIENT VARCHAR(15), DATE_FROM DATETIME, DATE_TO DATETIME, AGE INT )INSERT @b ( SALESPERSON, SALESPERSON_ID, CLIENT, DATE_FROM, DATE_TO, AGE ) SELECT * FROM @aSELECT b.SALESPERSON, a.SALESPERSON_ID, b.CLIENT, b.DATE_FROM, b.DATE_TO, b.AGEFROM @b b JOIN ( SELECT a.SALESPERSON_ID, a.i AS FromI, b.i AS ToI FROM ( SELECT ROW_NUMBER() OVER ( ORDER BY i ) AS rn, i, SALESPERSON_ID FROM @b WHERE SALESPERSON_ID IS NOT NULL ) a JOIN ( SELECT ROW_NUMBER() OVER ( ORDER BY i ) AS rn, i, SALESPERSON_ID FROM @b WHERE SALESPERSON_ID IS NOT NULL UNION SELECT SUM(CASE WHEN SALESPERSON_ID IS NOT NULL THEN 1 ELSE 0 END) + 1, MAX(i), NULL FROM @b ) b ON a.rn + 1 = b.rn ) a ON b.i BETWEEN a.FromI AND a.ToI