How about a macro? Assuming Company # is column A

Sub InsertRow_At_Change()
'Sandy Mann July 1st, 2007
Dim LastRow As Long
Dim x As Long
LastRow = Cells(Rows.Count, 1).End(xlUp).Row
Application.ScreenUpdating = False

For x = LastRow To 3 Step -1
If Cells(x, 1).Value < Cells(x - 1, 1).Value Then
If Cells(x, 1).Value < "" Then
If Cells(x - 1, 1).Value < "" Then
Cells(x, 1).EntireRow.Insert Shift:=xlDown
End If
End If
End If
Next x

Application.ScreenUpdating = True
End Sub


Gord Dibben MS Excel MVP

On Wed, 5 Sep 2007 17:20:00 -0700, GregNga
wrote:

I am listing customer accounts, sorted by by company#, account. How can I
leave a blank row when there is a break on company# (without creating a
pivot table)