Hi Jindon,

I am getting trouble with the TRANSFORM Query - not with the SELECT Query. Please try the Query i had shared in my OP.

TRANSFORM FIRST(A.[textValue]) AS TextValue  SELECT clng(G.[position]) AS [G-Value], 1 AS Theme,COUNT(clng(A.[position])) AS Var, G.[label] AS [Attribute Name] FROM `C:\ABC\DEF GHI\JKL MNO PQR\TEST 1\SUBTEST 1\2019\DOIT 1\1-2`\File1.csv AS G,`C:\ABC\DEF GHI\JKL MNO PQR\TEST 2\SUBTEST 2\2019\DOIT 2\1-2`\File2.csv AS A WHERE G.[geneid] = A.[geneid] GROUP BY clng(G.[position]),G.[label] ORDER BY clng(A.[position]) Asc PIVOT clng(A.[position])