Your example shows a regular layout for all customers.
You could therefor simply lift the numbers in C column by one cell
and in D column by two cells (using cut and paste)

sort by B column to get writ of the empty lines and than resort the full
lines by A column
--
Greetings from New Zealand
Bill K


"bamamike" wrote in message
oups.com...
Customer Name 2000 sales 2001 Sales 2002 sales

Joe Smith $200.00
Joe Smith $300.00
Joe Smith $250.00
Kip Tucker $100.00
Kip Tucker $175.00
Kip Tucker $225.00

I need to combine these on to one row but leave them under the
appropriate year and then delete the duplicate names

Should look like this

Customer Name 2000 sales 2001 Sales 2002 sales

Joe Smith $200.00 $300.00 $250.00
Kip Tucker $100.00 $175.00 $225.00