Maybe...

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

Charles wrote:

The order of my subtotals in version 2003 is different that=n 2002. The
first subtotal should be shown first and the subsequent subtotal should be
shown above the first, the next above the second etc.
With 2003 the second subtotal is below the first and the third is above the
first. Help!

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Dave Peterson