The problem with your code is that it will never fire the else if it is part of a loop.
The way I thought you could do this is to know how many records there are and then when you get the last record write out the alternate line.
something along the lines of :
Code:intCurrentRecord = 1 while not rs.eof If intCurrentRecord = intRecordCount then ' this is the last record else end if intCurrentRecord = intCurrentRecord + 1 rs.movenext wend