That's a fairly nice solution to the problem, however...(There's always a but...)

The biggest problem I see with your approach is that when someone wants to add a new key-value pair they also need to add a new table. I dislike needing to alter the design of the database just because someone wants to add a data value.

Therefore: Wouldn't it be easier to use a single nextnum table instead of one for each key? Your get sequence number code would work the same and you wouldn't need to use dynamic SQL.

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JimFive