How about a pivot table?

1. Select the 2 columns of data.
2. Go to Data PivotTable and PivotChart Wizard
3. Click Next twice.
4. Click the Layout button.
5. Drag the "Table No." field to the ROW area. Then drag
the "Guest" field directly below it. Drag the "Guest"
field once more to the DATA area.
6. Press OK and then Finish.

For more examples on working with pivot tables, see:

http://www.peltiertech.com/Excel/Pivots/pivotstart.htm
http://www.techonthenet.com/excel/pivottbls/create.htm

HTH
Jason
Atlanta, GA

-----Original Message-----
I have a worksheet that has an alphabetical guest seat
list with
corresponding table numbers. The goal is to pull the
names from this
alphabetical list onto a different worksheet that breaks
down the guests by
table number. I am having trouble with the IF formula
(pending I am even
doing this correctly). If a false statement is returned,
I need the formula
to search through the alphabetical list for the first
true statement.
.