[Jacqueline]

It is normal that those two counts are different. The database is normalized, so the text of the PM only gets sent once, while the PM will have a count of 2, one for the inbox of receiver and one for the sentbox of the sender. The PMs would be exactly double if no one had deleted any, but with that many you'll have some where either the sender or receiver deleted, but not the other.

So the initial welcome PM on my system has this:
PMID = 1, PMTextID=1,UserID=1,folderid=-1
PMID=2,PMTextID=1,UserID=1,folderid=0

The PM went from me to me, so the UserID is the same. One PM is in my sent items, and one is in my inbox, which must be what the folderid is referring to. They both have identical text, so they point to the same PMTextID.

So that code looks fine. Now you need a query that will select and delete all the rows in vbpmreceipts where PMID = one of the PMIDs you are deleting.