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CREATE TABLE Item(ITEM_NO CHAR(12),ITEM_DESC CHAR(30)); CREATE TABLE ORDERED(CUST_NO CHAR(15),ITEM_NO CHAR(12),QTY_ORDERED INT); INSERT INTO Item(Item_NO,Item_Desc) VALUES (1, 'Large Bags'),(2, 'Medium Bags'),(3, 'Large Boxes'),(4, 'Medium Boxes'); INSERT INTO ORDERED(CUST_NO,Item_NO,Qty_Ordered) VALUES (1 , 1 , 10),(1 , 2 , 15),(1 , 4 , 20),(2, 3 , 30),(2, 4 , 40),(3, 1 , 20),(3, 2 , 50), (3,3 , 10); select * from item; select * from ORDERED; SELECT DISTINCT o1.CUST_NO FROM ORDERED o1 CROSS JOIN Item i LEFT OUTER JOIN ORDERED o2 on o1.CUST_NO = o2.CUST_NO and o2.ITEM_NO = i.ITEM_NO