You can use either query below - the second works only on SQL 2005 or later:SELECT b.*FROM UserAppAccess bWHERE NOT EXISTS ( SELECT * FROM UserAppAccess a WHERE b.ApplicationCode = a.ApplicationCode AND a.ConstraintId = b.ConstraintId AND a.loginId = 1 ) AND b.loginId = 2;---SELECT ApplicationCode,ConstraintIdFROM UserAppAccessWHERE loginId = 2EXCEPTSELECT ApplicationCode,ConstraintIdFROM UserAppAccessWHERE loginId = 1