Nepalover, I am not ACCESS guru... but I think you got the solution, but you still don't know how to it exactly in ACCESS. Do you have the concept of "variable"? Programming 101 concept! When you "name" a field in ACCESS table, that "name" becomes variable throughout the program (SQL). That means you can subtract, multiply or do any arithmetic operation with these names as long as it's a number. For example, when you name a filed "Banana", you have values stored in it.. you can do multiplication or subtraction.. Apple Orange Banana 40 30 25 45 80 10 SELECT Apple/3 as App, Orange*3 as Org, Mango/4, Banana+3 as Ban FROM Table1; when you execute this SQL, you will get App Org Ban 13.33 90 28 15 240 13 It doesn't change your original table. I hope this will help you. Everybody in here is right. Good luck!