Thanks guys, an incredible forum, many busy people always ready to help.
I've never seen the Limit 1,1 statement before, will give it a try. Love SQL, it's so simple to manipulate a database even though I think they over complicated some commands.
I need the first record for processing, the IF statement that seemed to have caused the problem is to avoid the first record creating a totals/summary record - as there would always be a "key" change on the first record.
Thanks again