I installed the Sevice Pack & reboot the computer, reopen & redo the
subtotal. But the same problem appear.

"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.