Thanks Very much for the help Grant you have defiantly pointed me in the right direction. I was almost there but it was one were i was heading down the wrong path. As you can see below I was looking for the top 3 dates not not 3 days from [today]. But I didn't explain it to well 🙂 Again Thanks for the information
SELECT x.ItemID, AVG(Cost)as Cost
FROM dbo.Inventory_tb AS x
where RecordID in
(
select TOP 3 RecordID
from Inventory_tb as b
where b.ItemID = x.ItemID
)
GROUP BY x.ItemID;