I'm trying to create a spreadsheet that will automatically input a new item
number when I enter a new item on a list. Easy enough, but the catch is I
want the item number to remain assoicated with the item regardless of sorting.

In the classic Excel Help file manner I will explain what I want.

Current on screen data
A\B\C
1\Oranges\52
2\Apples\34
3\Bananas\97

If I sort by column B:
A\B\C
2\Apples\34
3\Bananas\97
1\Oranges\52

Now I add another item (cherries\63) to the next available row (B5). I want
my output to look like this: (Note the number 4 is automated)
A\B\C
2\Apples\34
3\Bananas\97
1\Oranges\52
4\Cherries\63

Any ideas? I've seen lots of consecutive number ideas, but never one like
this. Please help.