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If your system supports multiple clients, you can access data from the "other" client as well. For client-dependent tables that is. A short example of  CLIENT SPECIFIED.

The example logic shown here will select user information from all clients on the system.. The client table T000 is involved to deterine which clients the system supports:

DATA: lt_usr02 TYPE STANDARD TABLE OF usr02,
      lw_usr02 TYPE usr02,
      lt_t000 TYPE STANDARD TABLE OF t000,
      lw_t000 TYPE t000.

SELECT * FROM t000 INTO TABLE lt_t000.
SELECT * FROM usr02 CLIENT SPECIFIED INTO TABLE lt_usr02
  FOR ALL ENTRIES IN lt_t000
  WHERE mandt = lt_t000-mandt.

SORT lt_usr02 BY trdat DESCENDING ltime DESCENDING.
LOOP AT lt_usr02 INTO lw_usr02 WHERE NOT trdat IS INITIAL.
  WRITE: / lw_usr02-mandt, lw_usr02-bname,
    lw_usr02-trdat DD/MM/YYYY, lw_usr02-ltime USING EDIT MASK '__:__'.
ENDLOOP.

The example shows a list of users where the one that most recently logged on is shown on top. But the setup can be used on any client dependent table (table with the field MANDT as first key field).