In A1, B1 of Sheet3 enter text: Item & Quantity
In A2:A??? enter item number 111,112,113...
IN B2 enter
=SUMIF(Sheet2!A2:A5,Sheet3!A2,Sheet2!B2:B5)-SUMIF(Sheet1!A2:A5,Sheet3!A2,Sheet1!B2:B5)
Copy down the column
best wishes
--
Bernard V Liengme
www.stfx.ca/people/bliengme
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"pflynn" wrote in
message ...

Have sheet1!as follows:
A B
Item Quantity
111 30
112 40
113 20
111 25

Sheet2!
Item Inventory
111 100
112 100
113 100
114 100

Need the sum of the items in sheet1! to subtract from the item
inventory on sheet21
Thanks
Pat


--
pflynn
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