Matt Warden also suggested 'case': >>I don't know about MS SQL's special sauce way of doing it, but this is how I'd do it: >>(case when Field_1='XX' and Field_2='YY' then 'New Value' else Field_3 >>end) as New_field_3 Hi Matt, Yeah. It took a few minutes for the brain cells to warm up and remember 'case' this morning. (Too many Oracle [decode]s I guess.) After a bit, I had this part working (Okay - so I pretty much cut and pasted it from the MSDN T-SQL on-line reference ... but with the amount of effort it took me to find it in there (Grrrr) I figger I earned it!): SELECT Field_1, CASE Field_2 WHEN 'UN' THEN 'United We Stand' WHEN 'OP' THEN 'Opt for more beer!' ELSE 'Not for sale' END AS Report_Cat, FROM dishere_table Unfortunately, other forest fires started flaring up and I didn't get a chance to test [AND] [.AND.] [||] and/or nested [CASE] statements to try to get the 'compound' portion of the expression working. This is a winner. Thanks much for the heads up!! RonL.