Thanks, I'm getting closer I think. However, I'm not sure that I've
been clear enough (more detail below). The examples are for 2 sets of
columns... I actually have 58 sets to conditionally sum. I suppose
that I could write a huge formula and include all the sets. I think
that SUMPRODUCT will handle 30 at a time.

The following explains 1 set of columns, which is repeated 58 times.
The sheet will need to handle at least 250 rows (not related to no. of
items).

ITEM = (250 items) the pay item number, revenue and cost associated
QUANTITY = (number) the amount of the ITEM to be billed
INVOICE = (number) period (month) in which to bill the QUANTITY
CONTRACTOR = (5 different ones) company responsible for the work

I'm no good with VB/macros, but all ideas are appreciated. Thank you
for your help and patience.


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yesac142
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