Thanks for the suggestions,

although Pivot tables do provide the same information, I specifically
wanted to show this information on a row-by-row basis next to the items
(as shown in my example).

One of the problems is that I don't know in advance which cells will be
'concantenated', the other is that the number of cells concantenated
will change depending upon how many cells meet the criteria.

Can anyone suggest a solution to the example I provided?


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