using myconn = new sqlconnection( configurationsettings.appsettings("sql") )
  myconn.open
  strsql = "select tabella1.id from tabella1"
  using mycmd2 = new sqlcommand( strsql, myconn )
    using myreader2 = mycmd2.executereader()
      while ( myreader2.read() )
        strsql = "select dettaglio.id, sum(dettaglio.valore), count(dettaglio.id) from dettaglio where dettaglio.idtabella = @id group by dettaglio"
        using mycmd = new sqlcommand( strsql, myconn )
          mycmd.parameters.add( new sqlparameter( "@id", sqldbtype.int )).value = myreader2.item("id")
          using myreader = mycmd.executereader()
            while( myreader.read )
              /* operazioni di calcolo */
              strsql = "update progressivi set tot = @tot, num = @num where progressivi.iddettaglio = @id if @@rowcount = 0 insert into progressivi ( iddettaglio, tot, num ) values ( @iddettaglio, @tot, @num )"
              using mycmd3 = new sqlcommand( strsql, myconn )
                mycmd3.parameters.add( new sqlparameter( "@id", sqldbtype.int )).value = myreader.item("id")
                mycmd3.parameters.add( new sqlparameter( "@tot", sqldbtype.decimal )).value = tot
                mycmd3.parameters.add( new sqlparameter( "@num", sqldbtype.decimal )).value = num
                mycmd3.executenonquery()
              end using
            end while
          end using
        end using
      end while
    end using
  end using
end using