I use on a regular basis what becomes a very large spreadshhet consisting of
let's just say 26 columns (A thru Z) of data and depending on the job there
could be over 900 rows.

Here is a simplified version of my example:
- Col A: always contains different text
- Col B through Z : each of these columns would have the same values AFTER I
have used the filter to only display like values.
- After filtering I may end up with 40 exactly the same data except for Col A.

Here is what I would like to be able to accomplish:
- 40 rows displayed in one row
- All the text in Col A merged but with CSV.

So in other words - combine several like rows, Comma Seperate the Values in
Col A. Then if required reverse the entire process to 'Split them apart' to
bring them back to the original state.