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Max
 
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It's also assumed that col A's Line1, Line2 are in identical order in both
sheets


If the above is not necessarily true, then try instead in Sheet3:

Put in B2:

=INDEX(OFFSET(Sheet2!$B$1:$E$1,MATCH($A2,Sheet2!$A :$A,0)-1,),MATCH(B$1,OFFSE
T(Sheet2!$B$1:$E$1,MATCH($A2,Sheet2!$A:$A,0)-1,),0)+1)

Copy across and fill down as before
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Rgds
Max
xl 97
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