This slight revision might produce an acceptable result ..

In Sheet1,
Put instead in C1: =A1&REPT(" ",10)&B1
Copy down to C300

In Sheet2
Use the same formulas as earlier to fill the range A1:E60
Then just select the cols A to E, and format it to: Align Right

(Adapt the number "10" within REPT to suit if this number is not sufficient.
The "10" means repeat 10 spaces [" "])
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Rgds
Max
xl 97
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Singapore, GMT+8
xdemechanik
http://savefile.com/projects/236895
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"Chi" wrote in message
...
My last post is mess . Please read this post. Thanks.
Chi
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There is a small thing that I need help in this question. Please.
It returns to my designed outputs. Great! However, the data of combined
field (c)appear very closely. I would like to make them separately.

Ex: A B C

Department 1000 Department1000
Education 200 Education200

I wish they could show like the format below.( Department is at left
align and 1000 is at right align)

Department 1000
Education 200
Test 5



Please help.

Thank you so much!
Chi