If you are using SQL Server 2005 or later, you can just add the middle column name to Mark's query suggestion. Otherwise:

CREATE TABLE dbo.Users

(

UserName varchar(50) NOT NULL,

MiddleColumn integer NOT NULL,

GWP money NOT NULL

);

INSERT dbo.Users

(UserName, MiddleColumn, GWP)

SELECT 'Salesperson A', 23171, 320230.00 UNION ALL

SELECT 'Salesperson B', 11782, 199584.00 UNION ALL

SELECT 'Salesperson C', 16769, 14437175.00 UNION ALL

SELECT 'Salesperson D', 17191, -635580.00 UNION ALL

SELECT 'Salesperson A', 16844, 122000.00 UNION ALL

SELECT 'Salesperson B', 18708, 159775.00 UNION ALL

SELECT 'Salesperson D', 10969, 225295.00 UNION ALL

SELECT 'Salesperson C', 18681, 73040.00 UNION ALL

SELECT 'Salesperson D', 26480, 768201.00 UNION ALL

SELECT 'Salesperson A', 10310, -111325.00 UNION ALL

SELECT 'Salesperson B', 17291, -460550.00 UNION ALL

SELECT 'Salesperson B', 11116, 323329.00 UNION ALL

SELECT 'Salesperson E', 19162, -65940.00 UNION ALL

SELECT 'Salesperson C', 11224, 947025.00 UNION ALL

SELECT 'Salesperson A', 10568, 73040.00;

SELECT *

FROM dbo.Users AS u

WHERE

GWP =

(

SELECT

MAX(u2.GWP) AS MaxGWP

FROM dbo.Users AS u2

WHERE

u2.UserName = u.UserName

)