Instead of subtotals, you may find it easier, and more flexible, to use
a Pivot Table to summarize the data. There are instructions in Excel's
Help, and Jon Peltier has information and links:

http://peltiertech.com/Excel/Pivots/pivotstart.htm


Jules wrote:
How do I add subtotals to columns instead of rows


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Debra Dalgleish
Excel FAQ, Tips & Book List
http://www.contextures.com/tiptech.html