Mr. Toppers,

Thank you for your response to my query.

I have attempted upon your suggestion of a solution by array-entering
the formula,

{=CHAR(LARGE(CODE($A$1:$C$5),COUNTA($A$1:$C$5)-
(COLUMN()-COLUMN($E$1))-(ROW()-ROW($A$1))*COUNTA($A1:$C1)))},

into every cell of the range E1:G5, the results appear to be as follows
:-

1. E1:G1 = A, B, C
2. E2:G2 = C, D, E
3. E3:G3 = E, F, G
4. E4:G4 = I, L, O
5. E5:G5 = P, T, U

6. The solution is indeed meeting the requirement as delineated by this
query.

7. However, I could not help it but to mention again that the practical
requirement is relatively more involved than the ABC-illustration given
hereinbefore.

8. Notwithstanding, the technique of indexing into a 2-dimensional
array (as deployed by your formula) is commendable. That will suffice a
testimony of larger calibre capable of meeting other complex conditions
in practical application.

9. Later, I would like to reply to the comment given by Mr. Ogilvy.

10. Regards.