This should do the trick:
select a.LastName + ', ' + a.Firstname as theTrainee, b.LastName + ', ' + b.Firstname as PersonInCharge
from Records r inner join UsersList a on r.TheUser = a.Username
inner join UsersList b on r.ApprovedBy = b.Username
I haven't tested it, so it might contain typos.
adam_k
Practically a Posting Shark
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