I am having trouble finding the solution to the above for SQL Server 2005. I only have to use two tables. What I have to do is return the top 5 Items -- top 5 meaning the count of how many records for each distinct Item and return just the top 5 counts (from table T1). Next, for each of the top 5 Items I need to return the top 5 (record counts) which consist of the unique combination values of three columns: Category, Subcategory, Product_Type (from table T2 (T1.ID = T2.ID)). My results should look something like: 1) Hardware - 1. complaint- service delivery - performance 2. incident - failure - error message 3. incident - failure - job failed 4. ... 5. ... 2) Application - 1. complaint - service delivery - availability 2. complaint - service delivery - functionality 3...., etc I have tried using ROW_NUMBER( ) but I am not getting the top 5 counts. Any help would be greatly appreciated!