Maybe...

Multilevel subtotals are in the wrong position in Excel 2002 and in Excel 2003
http://support.microsoft.com/default...b;en-us;831824

Davine wrote:

When I subtotal at 3rd level the subtotal is not going to the bottom of the
data, although the tick box is clicked. I have data by company, branch, and
customer. I sorted in that order. I subtotaled by company and all is well.
I subtotaled by branch - again, all is well. I subtotaled by customer and my
customer subtotals end up above and below the branch subtotal.

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Dave Peterson