This works great and yes I am pulling data from SQL Server 2000!
Thank you very much. I followed what you did and I was able to filter out </P> as well. If there is anything I can do to help you, please ask!
=System.Text.RegularExpressions.Regex.Replace( System.Text.RegularExpressions.Regex.Replace( System.Text.RegularExpressions.Regex.Replace( Fields!COMMENTS.Value, " ", " "), "<P>", " "), "</P>", " " )