==> 노드 Depth를 보면 01 - 1 - 02 에서 01 이 1, 1 이 2, 02 가 2 이죠.
요렇게 하시면 되겠네요..

procedure TForm1.Button1Click(Sender: TObject);

  function GetTreeNode(AParent: TTreeNode; AText: String;
  ACreateIfNotExists: Boolean = False): TTreeNode;
  var
    Node: TTreeNode;
  begin
    Result := nil;

    if AParent <> nil then
      Node := AParent.getFirstChild
    else
      Node := Treeview.Items.GetFirstNode;

    while Node <> nil do
    begin
      if Node.Text = AText then
      begin
        Result := Node;
        Break;
      end;
      Node := Node.getNextSibling;
    end;

    if ACreateIfNotExists and (Result = nil) then
      Result := Treeview.Items.AddChild(AParent, AText);
  end;

  function CreateTreeNode(AF1, AF2, AF3: String): TTreeNode;
  begin
    Result := GetTreeNode(nil, AF1, True);
    Assert(Result <> nil, 'Check1');

    Result := GetTreeNode(Result, AF2, True);
    Assert(Result <> nil, 'Check2');

    Result := GetTreeNode(Result, AF3, True);
    Assert(Result <> nil, 'Check3');
  end;

begin
  with CreateTreeNode(Edit1.Text, Edit2.Text, Edit3.Text) do
    Selected := True;
end;

감사합니다..
그런데 AddObject나 AddChildObject를 사용할껀데요..
대상 Object는 record의 포인트 입니다...

==================
procedure TForm1.Button1Click(Sender: TObject);
var
   sSQL, sGuCD, sGubun, sCode : String;
   TND : TTreeNode;
begin
   sSQL := 'select * from sfm002f ' +
           'where GbCD < ''80'' ' +
           'order by GbCD, Gubun, Code ';
   with Query1, TreeView1 do begin
      sql.Text := sSQL;
      Open;
      First;
      while not eof do begin
         New(Wichi);
         Wichi^.GbCd := Fields[0].AsString;
         Wichi^.Gubun := Fields[1].AsString;
         Wichi^.Code := Fields[2].AsString;
         Wichi^.Name := Fields[3].AsString;

         //CreateTreeNode(TreeView1, Wichi);
    ->     if sGuCD <> Wichi^.GbCd then begin
    ->        Selected := Items.AddObject(TopItem, Wichi^.Name, Wichi);
    ->     end;

         sGuCD := Wichi^.GbCd;
         sGubun := Wichi^.Gubun;
         sCode := Wichi^.Code;

         Next;
      end;
   end;
end;
==================

-> 표 부분이 안되는데요..부탁드립니다...  죄송합니다.