I have Visual Studio 2005 and am writing code in VB, not C+. I need a Select statement and have found some that are close but not for my situation. I have three tables: 

```
PROJECT
    [Projnum]
    [ShipDate] 

CUSTOMER
    [Projnum]
    [Jobnum]

TAGS
    [Jobnum] 

```

I need to join CUSTOMER and PROJECT so I know all the CUSTOMER.Jobnum records where PROJECT.ShipDate is null. Out of those records, I then need to get which ones do not have a match from TAGS.Jobnum.

Any help would be much appreciated. Thanks a bunch, Chuck.