I so appreciate your help and you have already gone way above and beyond the call of duty. I'll try the left joins and guy more experienced in SQL should be here after lunch. I have seen the "promised land" so I am not giving up.

To go from 3 hours to a few seconds was so amazing that the co-worker who will be using this still may not be totally convinced. It will be difficult to test each piece of your code but I still think we're close.

At this point I will just notify you of the progress since your work is done. Like you said, you got me close and the rest is up to us. Thanks again.