Thanks very much Mark.

I got close but had the case END in the wrong place

CASE LineType WHEN 1 THEN (StockCode as [StockLine/StockCode])

ELSE (Comment as [CommentLine/Comment]) END,

Your's works perfectly!:-):-)

Hope this is in order.

--Create 2 tables OrderHeaders and OrderDetails

/****** Object: Table [dbo].[OrderHeaders] Script Date: 11/24/2011 14:23:10 ******/

SET ANSI_NULLS ON

GO

SET QUOTED_IDENTIFIER ON

GO

SET ANSI_PADDING ON

GO

CREATE TABLE [dbo].[OrderHeaders](

[OrderID]...

Thanks for your reply. Yes I can post some data. What format would you like it in?

The extract that I posted as the desired result are in fact a...