You could use a union query
SELECT Product, "NY" as State, [NY] As Qty
FROM tblNoNameGiven
WHERE [NY] is not Null
UNION ALL
SELECT Product, "NJ", [NJ]
FROM tblNoNameGiven
WHERE [NJ] is not Null
UNION ALL
SELECT Product, "CT", [CT]
FROM tblNoNameGiven
WHERE [CT] is not Null;

Signature
Duane Hookom
Microsoft Access MVP
> Hi,
>
[quoted text clipped - 19 lines]
>
> Thanks in advance