If you wanted to avoid macro, I would paste both lots of data onto the
same sheet in the same columns. If U then create a new column called
product and copy the product description next to the parts it relates
to.

you can then run a pivot table, select all the data
Choose PART NUMBER, DESCRIPTION, COST as row headings,
product as column headings
Quantity as data (it should default to sum which is fine)
A new table will be created, if you then click on any of the totals
they will be highlighted and can be deleted

If you select the whole table then copy it as values elsewhere, you
have a table that can be updated an dis not dependent upon data

I hope this is clearish, if not please get back in touch

Have fun

Dav


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