Materialized views which are derived from base relations and stored in the database are often used to speed up query processing. In this paper, we leverage them in a traceable peer-to-peer (P2P) record exchange framework which was proposed to ensure reliability among the exchanged data in P2P networks where duplicates and modifications of data occur independently in autonomous peers. In our proposed framework, the provenance/lineage of the exchanged data can be available by issuing tracing queries. Processing for tracing queries was based on the “pay-as-you-go” approach. The framework can achieve low maintenance cost since each peer only maintains minimum amount of information for tracing. However, the user must pay relatively high query processing cost when he or she issues a query. We consider that the use of materialized views allows more efficient query execution plans. In this paper, we focus on how to incorporate query processing based on materialized views in our framework....