Thanks a lot for everything, included the last explanation. Now I must get an hour or two and take a much deeper look to your solution.

Regards.

ilbric

Well, simply perfect!!

Actually I have a question... could you explain the following row, the first in the CTE statement?

SELECT [ColumnName] = 'BA1',...

Hi, thanks for your promptly reply!

The result I need, based on your sample, if it is possible to obtain, would be:

Number BA ...