Ohk Thanks for acknowledge this,,, i write this to solve in SQL 2000 and only for that same data i generate row numbers in this so i write this if you some solution which works on all the data then what i write..

-- Code for Challenge #1

SELECT T1.code, T1.aname, D.bname, D.cname

FROM TableA T1

LEFT JOIN

(

SELECT COALESCE(D2.code, D3.code) AS code

,D2.bname

,D3.cname

FROM

(

SELECT ROW_NUMBER() OVER (PARTITION BY T2.code ORDER BY T2.bname) AS RowID

,T2.*

FROM TableB T2

) D2

FULL JOIN

(

SELECT ROW_NUMBER() OVER (PARTITION BY T3.code ORDER BY T3.cname) AS RowID

,T3.*

FROM TableC T3

) D3

ON D2.code = D3.code

AND D2.RowId = D3.RowId

) D

ON T1.code = D.code