>For iLoop as Integer=0 to grid.Rows.Count-1 '--------Grid Has 100,000 Rows
>'---------Sometimes Hang Here Also---------
>rdr = Get_Reader("USP_CHECK_AND_GET_ITEM_EXIST('" & Mid(Trim(dicFields_Name.Item("SP_ITEM_CODES")), 1, 20) & "','" & Mid(Trim(dicFields_Name.Item("ITEM_PART_CODES")), 1, 20) & "','" & Mid(Trim(dicFields_Name.Item("ITEM_NAMES")), 1, 50) & "','" & Mid(Trim(dicFields_Name.Item("CUSTOM_PART_CODE")), 1, 20) & "','" & Mid(Trim(dicFields_Name.Item("CUSTOM_PART_NAME")), 1, 50) & "','" & Mid(Trim(dicFields_Name.Item("SALE_UNIT")), 1, 10) & "','" & Mid(Trim(dicFields_Name.Item("SALE_SUB_UNIT")), 1, 10) & "','" & Mid(Trim(dicFields_Name.Item("ITEM_LOCAL_TAX")), 1, 20) & "','" & Mid(Trim(dicFields_Name.Item("ITEM_GROUP")), 1, 50) & "','" & Mid(Trim(dicFields_Name.Item("ITEM_CATEGORY_ID")), 1, 50) & "')", fbTrans, , myImportConnection)

...

>If Is_Update=True Then
> If Update_Item_Master(nItem_IDS,Item_Name,Rate,bla,bla,bla,myImportConnection)=True Then

...

>Public Function Update_Item_Master(Var1,Var2,Var3,Bla,Bla,Bla,myImportConnection)
>Try
> 'Insert Statement
> PrePare_Column_Parameter_And_Values
>
>            Using fCommand As FbCommand = myImportConnection.CreateCommand
>                fCommand.Cancel()
>                fCommand.CommandText = "Insert Into M_ITEM(" & strColumns.ToString.TrimEnd(",") & ") Values(" & strValues.ToString.TrimEnd(",") & ")"
>                fCommand.Connection = myImportConnection
>                fCommand.CommandType = CommandType.Text
>                fCommand.Transaction = fbTrans
>                myResult = fCommand.BeginExecuteNonQuery(Nothing, Nothing)
>                
> 'While Not myResult.IsCompleted
>                    'Me.Text = lblInvoice_Caption.Text & "[Processing Row No." & Row_No.ToString() & " - Adding In Item Master]"
>                'End While
>                'iError = fCommand.EndExecuteNonQuery(myResult)
>
> iError = fCommand.ExecuteNonQuery() '-------Hang In THis Line--------
>                fCommand.Parameters.Clear()
>   End Using
> Return True
>Catch ex as Exception
> return False
>Finally
>End Try
>End Function

Thanks, though not quite the type of code I'd expected (I'd expected more SQL and less VB). I notice a couple of things:

a) You try to insert when Is_Update is true (not false)
b) You create a completely new statement for each row

Now, I don't know whether or not it is deliberate to INSERT inside the Update_Item_Master function or not. What I do know, is that creating a new statement 100000 times is considerably slower (though 10 hours would mean only three record per second and that would surprise me) than writing one statement with parameters, prepare it once and execute it 100000 times with different parameter values.

I do not know VB and cannot give much other hints from this code, I guess the problem could either be on the Firebird side (you could show us more Firebird-related code, e.g. the source of SP_ITEM_CODES if that is a Firebird stored procedure, or one of the troublesome INSERT queries that you end up creating (i.e. strColumns and strValues expanded) or on the VB side (this list cannot help with VB issues).

Set