DECLARE    CCC CURSOR 
FOR 

SELECT      Am, em
FROM         table1

declare @em int
declare @Am  float

OPEN CCC
FETCH NEXT FROM CCC INTO  @Am,@em

WHILE (@@fetch_status <> -1)
BEGIN
    IF (@@fetch_status <> -2)
    BEGIN


--make any sql prosedur
INSERT INTO Sa
                      (am,transdate,entry)
VALUES     ( @am*3,GetDate(),@em)

update Ss set Effected =0 where id=@em

--untill here

    END
    FETCH NEXT FROM CCC INTO  @Am,@em
END

CLOSE CCC
DEALLOCATE CCC