The Neq element is an arithmetic operator that means "not equal to" and is used in queries.
|Parent Elements||Child Elements|
|And, Or, Where||FieldRef, Value|
The following example queries the Status field for cases where the value does not equal Completed or is null, returning the results according to a descending sort on the Modified field. The Where element contains an Or element to group the filters.
<Query> <OrderBy> <FieldRef Name="Modified" Ascending="FALSE"></FieldRef> </OrderBy> <Where> <Or> <Neq> <FieldRef Name="Status"></FieldRef> <Value Type="Text">Completed</Value> </Neq> <IsNull> <FieldRef Name="Status"></FieldRef> </IsNull> </Or> </Where> </Query>