Maybe...

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

Phil wrote:

Does anyone have a workaround for a nested subtotal display error.

the 1st second level subtotal appears above the 1st level subtotal (when
placing subtotal above the data). This also happens when placing the
subtotal below the data, in which case the last second level subtotal of a
nested group displays below its 1st level subtotal.

Is this a excel bug or am I doing something wrong?

--

Dave Peterson