Sorry, slight correction to the formula in C1 in Sheet2
(forgot to fix the Sheet1 row1 reference)
Put instead in C1, and copy down:
=IF(OR(A1="",B1=""),"",IF(ISNUMBER(MATCH(B1,OFFSET (Sheet1!A:A,,MATCH(A1,Shee
t1!$1:$1,0)-1),0)),"Y","N"))
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Rgds
Max
xl 97
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