Assuming that the results are to be returned in Row 20, starting at D20,
try the following formula which needs to be confirmed with
CONTROL+SHIFT+ENTER...

D20, copied across:

=IF(COLUMNS($D20:D20)<=COUNTIF($B$20:$B$105,"=2") ,INDEX($A$20:$A$105,SMA
LL(IF($B$20:$B$105=2,ROW($B$20:$B$105)-ROW($B$20)+1),COLUMNS($D20:D20)))
,"")

Hope this helps!

In article <671292b883da7@uwe, "Sam via OfficeKB.com" <u4102@uwe
wrote:

Hi All,

I have two columns of data. Column "A" houses Numeric Labels and Column "B"
houses Numeric Values.

Data:
Numeric Labels A20:A105
Numeric Values B20:B105

I would like to return across a Single Row all Numeric Lables that have a
corresponding Numeric Value in Column "B" that is =2 (greater than or equal
to 2).

Thanks,
Sam