Maybe...

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

Sean wrote:

Hi All,
I have a problem when I try to do nested subtotals. In cases where an inner
criteria has only one kind of element to total, the outer subtotal line comes
before the inner subtotal line and it messes the whole thing up.
I have Excel 2002(10.6789.6735) SP3 and a friend of mine has Excel
2002(10.6501.6626) SP3 and it works fine on his machine. I even built a macro
to do this and it messes up on my computer but works fine on his.
Is there a way around this? It seems my version of excel is more up to date
than his.
-Sean

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Dave Peterson