Hi is any one can help?? I need a formula can calculate the item no. ,if the
column "c" show "deleted" or column "B" show the same no. for the above row,
the formula will skip to next item. sample as follow:-

item no A B C
1 8 8-TP$3B 200E-L-75-1
- 8 8-TP$4A DELETED
- 8 8-TP$4B DELETED
- 8 8-TP$5A 200E-L-75-1
2 8 8-TP$5A 200E-L-75-1
- 8 8-TP$6A DELETED
- 8 8-TP$6B DELETED
- 8 8-TP$7A DELETED
- 8 8-TP$7B DELETED
- 8 8-TP$8A DELETED
- 8 8-TP$8B DELETED
3 8 8-TP$9 200E-L-75-1
- 8 8-TP$10A DELETED
- 8 8-TP$10B DELETED
- 8 8-TP$11A DELETED
- 8 8-TP$11B DELETED
4 8 8-TP$12A 200E-L-75-1

Many thanks
philip