Hi Tom,

Thanks a lot!!!

There is still an issue ( or 2 ;-) ) though:
1. If I just select 1 cell ...it works on the whole sheet!
2. If there there is a subtotal working on just 1row, like eg:
=SUBTOTAL(9;E2:E2) then I get:
=SUBTOTAL(9;Above:Above) which normally operates fine!
Though in the bizar case that it I have 2nd, 3rd, 4 th level etc
-subtoals working on 1 row like:

E24: 3000
E25: =SUBTOTAL(9;E24:E24) result 3000
E26: =SUBTOTAL(9;E24:E24) result 3000
E26: =SUBTOTAL(9;E24:E24) result 3000
E27: =SUBTOTAL(9;E24:E24) result 3000

my output does returns:
3000
=SUBTOTAL(9;Above:Above) result 3000
=SUBTOTAL(9;Above:Above) result 0
=SUBTOTAL(9;Above:Above) result 0
=SUBTOTAL(9;Above:Above) result 0

I create these subtotals (1st, 2nd, higher level) automatically. On
rather big lists, in which I unfortunately have too many of these
"exceptions".

Is there a way to resolve this??
Sige