Simple approach...

Sheet1 Cols A,B,C,D
Col A: Name it "Sheet1!Categories"; RefersTo: "=$A:$A"
Col C: Name it "Sheet1!Sales"; RefersTo: "=$C:$C"

Select D1 and open the Define Name dialog and enter the following...

Name: "Category"
Scope: Sheet1
RefersTo" "=B1"

In your summary area:
list all category names in Col B
In Col D enter this formula...
=SUMIF(Categories,Category,Sales)

You can select all rows in Col D and use Ctrl+Enter to put the formula
into all cells simultaneously, OR just enter it in 1 cell and copy
down.

--
Garry

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