Its difficult to determine the actual layout of the data from
your post (linewraps and proportional fonts), but most likely you
will find a Pivot Table to be the route to go.


--
Cordially,
Chip Pearson
Microsoft MVP - Excel
Pearson Software Consulting, LLC
www.cpearson.com


wrote in message
ups.com...
Hi,
I have some data which looks like this:
24 Hour Fitness Worldwide Inc Moody - Sr Implied Rating B2
5/24/2005
24 Hour Fitness Worldwide Inc Moody New York
B2 5/24/2005
24 Hour Fitness Worldwide Inc S&P - Actual Rating
B 5/25/2005
24 Hour Fitness Worldwide Inc S&P New York B
5/25/2005
360Networks Moody - Sr Implied Rating B1
12:00:00 AM
360Networks S&P - Actual Rating
B 12:00:00 AM
Accellent Corp Moody - Sr Implied Rating B2
11/2/2005
Accellent Corp Moody New York
B2 11/2/2005
Accellent Corp S&P - Actual Rating
B+ 11/1/2005
Accellent Corp S&P New York
BB- 11/1/2005
Acco Brands Corporation Moody - Sr Implied Rating Ba3 7/5/2005
Acco Brands Corporation Moody New York Ba3
7/5/2005
Acco Brands Corporation S&P - Actual Rating
BB- 6/29/2005
Acco Brands Corporation S&P New York BB-
6/29/2005

I would like it to look like this:

Name Moodys
S&P
Sr Implied
New York
Actual New York
24 Hour Fitness Worldwide Inc B2 B2
B
B
360Networks B1
B
Accellent Corp B2 B2
B+ BB-
Acco Brands Corporation Ba3 Ba3
BB- BB-


I hope I've made that clear. It's a kind of 3 dimensional look
at the
data. Is Pivot tables the way to go here? Or is there another
way I'm
missing? Thanks,
Michael