I'd look at IM_ItemTransactionHistory, and things like open SO / PO for the item.  Last sold / last receipt / last cost... Sage could be looking at multiple places.  There could also be history beyond what is being retained in history, recorded in a summary table (which there are quite a few).

Kevin M,  

I got a call from a friend and figured it out.  I was sure there were no transactions so it couldn't be something in the history files or in the item warehouse or costing files.  Finally, I made a test company and did the delete change utility to see what files were checked.  IN doing that, I realized that there were still an active bill of material that referred to that item and so once I removed that I was able to delete.

Thanks for chiming in!

Would be nice if the error message stated, "this item is currently referenced on at least one bill of material" instead of folks having to decode the vague description.  Of course, if "associated with other transactions" includes something other than B/M, additional details could be provided on the message.

Agreed!  However, I think Sage would just point out that using the Delete/Change utility would provide that information.  I just was hoping to avoid using that since getting all the batches closed out is a huge task.  Thanks for everyone's help!