I hope someone can help. I would like to take two long lists of data
records in excel, and align them wherever they match.

The problem I have is that the lists are not 'flat' (although I maybe able
to overcome this), and items in the first list may not necessarily appear in
the second or the other way around, but I would like the final list to be a
combination of the two.

To illustrate;

List(1)
----A-----|----B----|----C----|----D----|
Apple Tree|---------|---------|-----1000|
----------|Apple----|---------|------700|
----------|---------|Red------|------600|
----------|---------|Green----|------100|
Pear Tree-|---------|---------|-----1000|
----------|Pear-----|---------|------700|
----------|---------|Red------|------600|
----------|---------|Green----|------100|
Peach Tree|---------|---------|-----1500|
----------|Peach----|---------|-----1500|
----------|---------|Orange---|------700|
----------|---------|White----|------800|

...etc

List(2)
----A--------|----B----|----C----|----D----|
Apple Tree---|---------|---------|------350|
-------------|Apple----|---------|------350|
-------------|---------|Green----|------350|
Banana Plant-|---------|---------|-----1000|
-------------|Bananas--|---------|------600|
-------------|---------|Yellow---|------600|
Peach Tree---|---------|---------|-----1000|
-------------|Peach----|---------|------700|
-------------|---------|Orange---|------600|
-------------|---------|White----|------100|

Combined List

----A--------|----B----|----C----|----D----|----E----|
Apple Tree---|---------|---------|------350|-----1000|
-------------|Apple----|---------|------350|------700|
-------------|---------|Red------|---------|------600|
-------------|---------|Green----|------350|------100|
Pear Tree----|---------|---------|---------|-----1000|
-------------|Pear-----|---------|---------|------700|
-------------|---------|Red------|---------|------600|
-------------|---------|Green----|---------|------100|
Banana Plant-|---------|---------|-----1000|---------|
-------------|Bananas--|---------|------600|---------|
-------------|---------|Yellow---|------600|---------|
Peach Tree---|---------|---------|-----1000|-----1500|
-------------|Peach----|---------|------700|-----1500|
-------------|---------|Orange---|------600|------700|
-------------|---------|White----|------100|------800|

Many thanks in advance..