The information in the following MSKB article may help:

Multilevel subtotals are in the wrong position in Excel 2002 and in
Excel 2003
http://support.microsoft.com/default.aspx?id=831824

Mary Buck wrote:
Excel is not positioning the sutotal and total lines correctly in my worksheet.


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Debra Dalgleish
Excel FAQ, Tips & Book List
http://www.contextures.com/tiptech.html