Thank you all for your valuable replies. I would like to appreciate if some one make a scenario (simplest one mapped to my problem) and provide me solution/steps to be developed one by one. I need some sort of code + hints that may improve performance by removing Cursor, if possible.

Plz. give some time to make such scenario (very simple one) and put in SQL code that solve cursor issue.

SP as prefix is usually used alot and included in serveral websites tutorails so I brought my scenario in mind for everyone to understand what I am trying to explain. Thanks anyway.

I would like to appreciate help from Jeff and Christopher - Plz.

We are using SQL Server 2000 (SP4) (Development/Testing and at production)

Shamshad Ali.