Maybe...

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

Mark Slocombe wrote:

I use 2 or 3 levels of sub totals. I'm using about 5000 lines of data. When
there's only 1 line of data being sub totalled it puts the sub total in the
wrong place. This spoils the presentation when using the +. Worked fine with
Excel 2000! Any ideas?

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Dave Peterson