Well, I wouldn't tackle the problem that way at all. Assuming you are using a 'grown up' database, and you don't have millions of records under 'Electronics', then I would just have two tables. The first would hold the records of all the 'Electronics' items, with a 'Category' column containing a unique code for TV, DVD player and so on. Other than the essential columns, like Name etc, I would have Descr1, Descr2, Value1, Value2, etcetera, enough to accommodate the most complex item. Some columns would have normal names, for instance, 'Price', or 'Cost'. The second table would reference the first through the Category Code, have the same columns and column headers as the first table, but the rows would each contain descriptive values for the equivalent column headers in the first table.