Hi Domenic,

Thank you very much. Formula works Great!

Cheers,
Sam

Domenic wrote:
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!

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