Thanks for the comment. As you can derive from the code I have not done much of SQL programming and am carrying the concept of basic programming methods I had...

Forgot mentioning that I have inserted Identity column in both tables Id to use them for update and deleting the original record. I didnt want to keep the original table.

After some efforts my cursor solution did work as you mentioned correctly I faced issues in the real data with the solution. Here is the solution that worked:

Few changes in...

Thanks ken,

your solution worked perfectly. I was earlier trying with cursors which I feel I should stop using after looking at such a simpler query from you. Thanks again.

Jannaty