Creating SQL statements programmatically from listbox (ADVANCED)

I am creating a page that creates a report based on a dynamically created SQL statement which is created by user input.

Everything is good except for the WHERE section, which is created from values in a list box.

For Example:
lstCriteria.items(1).value = "COMPANY = 'foo'"
lstCriteria.items(2).value = "DAY= 2"

I build my SQL statement with these values like so:
SELECT * FROM POO WHERE COMPANY = 'foo' AND DAY = 2

The problem I am having is when there are multiple values of the same type in the list box. Say:
lstCriteria.items(1).value = "COMPANY = 'foo'"
lstCriteria.items(2).value = "DAY= 2"
lstCriteria.items(1).value = "COMPANY = 'moo'"

My employer wants this to be valid, but I am having a tough time coming up with a solution.

I know that my SQL statement needs to now read:
SELECT * FROM POO WHERE COMPANY = 'foo' AND DAY = 2 OR COMPANY = 'poo' AND DAY = 2

I have code set up to read the values of each list box item up to the "=". And I know that I need to compair this value with the others in the list box...but I am not running into any good solutions.

Any HELP?How about OR like values together?

SELECT * FROM POO WHERE (COMPANY = 'foo' OR COMPANY = 'poo') AND DAY = 2

|||Yes, that would work. But I am looking more at how to extract this data from the listbox to a usable format. I am working on setting the first value (the left(N) characters of the listbox item, which is also a column name) in an array, then inserting the secondvalue, checking if it is in the array, if it is, adding it to the array. If it is not, then adding it to a new array. This way I could loop thought the arrays and create my where statement...but It's just a thought on a whiteboard now.

Any Other suggestions?