You should use code tags when posting code.
Your code will be easier to read and debug and maintain if you do some consistent indenting.ms access error 440
Code:
Private Sub Command138_Click()
On Error GoTo Err_Command138_Click
DoCmd.OpenReport "Bill59C", acViewPreview
Exit_Command138_Click:
Exit Sub
Err_Command138_Click:
Select Case Err.number
Case 440
Resume Next
Case Else
MsgBox Err.Description, vbDefaultButton1, "PF TAP"
Resume Exit_Command138_Click
End Select
End Sub
What exactly is error 440? Why did you choose to Resume Next?