Hello,

Array-enter
=Multicat(INDEX(Lfreq(TRANSPOSE(B1:I1)),,1),",")

Multicat and Lfreq are UDF's which you can find he
http://sulprobil.com/html/concatenate.html
http://sulprobil.com/html/lfreq.html

Regards,
Bernd

PS: If you need to sort them as well: http://sulprobil.com/html/sort_vba.html