Maybe a recap would be helpful.

Whether the VBA macro starts from the bottomup or updown the
following processing needs to take place.

The key rows are those Rows with values in Column A. The w/s has
multiple columns. The macro needs to concatenate multiple cells in
each column so that all information in the respective rows under
each
column heading gets dropped into i.e. E22 (realizing A22 has a
value).

I am not sure how to organize the concatenation formula variables
and
counter resets to do the job.

Any help or guides would be greatly appreciated.

Dennis

If I understand this correctly, you want something like this:

------
For i = 1000 to 2 step -1
if (A1 is blank) then
For j = 2 to NumberColumns
Append cell in row i, column j to the end of the cell in row i-1,
column j
Next j
Delete the row
End if
Next i

Delete row 1 if necessary
------

Hope the pseudocode makes sense.

Scott


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