Maybe...

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

Nested subtotal figures in wrong order wrote:

All the inner subtotal figures are one line below the original data. The
outer subtotal figure suppose to be one line below the inner subtotal figure
as well. However, in my spreadsheet, the outer subtotal figure is one line
above the inner subtotal figure. In the past, it was normal.

I am using this feature for many years without problem in Excel 2002 (SP3).
The data was copied (Ctrl + C) from Access table to Excel.

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Dave Peterson