• Here's my shot at this:

    ;

    WITH Tally (n) AS (

    SELECT TOP (SELECT MAX(Number) FROM #TransDetail)

    ROW_NUMBER() OVER (ORDER BY (SELECT NULL))

    FROM sys.all_columns),

    IntialGrouping AS (

    SELECT Site, Company, TransDate, TransTime, StartNumber=MIN(Number), EndNumber=MAX(Number)

    FROM (

    SELECT ID, Number, TransDate, TransTime, Site, Company

    ,rn=Number-ROW_NUMBER() OVER (PARTITION BY TransDate, Site, Company ORDER BY Number)

    FROM #TransDetail) a

    GROUP BY TransDate,TransTime,Site,Company,rn)

    SELECT Site, Company, TransDate, TransTime, Number=n

    FROM (

    SELECT Site, Company, TransDate, TransTime, StartNumber=MIN(Number), EndNumber=MAX(Number)

    FROM (

    SELECT Site, Company, TransDate, TransTime, Number, rn

    FROM (

    SELECT Site, Company, TransDate, TransTime, Number

    ,rn=ROW_NUMBER() OVER (PARTITION BY TransDate, Site, Company ORDER BY Number)/2

    FROM IntialGrouping a

    CROSS APPLY (VALUES (StartNumber-1),(EndNumber+1)) b(Number)

    ) a

    ) a

    GROUP BY Site, Company, TransDate, TransTime, rn

    HAVING COUNT(*) = 2) a

    CROSS APPLY (SELECT n FROM Tally WHERE n BETWEEN StartNumber AND EndNumber) b;


    My mantra: No loops! No CURSORs! No RBAR! Hoo-uh![/I]

    My thought question: Have you ever been told that your query runs too fast?

    My advice:
    INDEXing a poor-performing query is like putting sugar on cat food. Yeah, it probably tastes better but are you sure you want to eat it?
    The path of least resistance can be a slippery slope. Take care that fixing your fixes of fixes doesn't snowball and end up costing you more than fixing the root cause would have in the first place.

    Need to UNPIVOT? Why not CROSS APPLY VALUES instead?[/url]
    Since random numbers are too important to be left to chance, let's generate some![/url]
    Learn to understand recursive CTEs by example.[/url]
    [url url=http://www.sqlservercentral.com/articles/St