You want a pivot table. It's perfect for your application. Look here for help:
http://www.cpearson.com/excel/pivots.htm


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Regards,
Fred


"Nimish Shah" wrote in message
...
Dear Sir,

I am in seacrh of a formula. I want to fill up the cell of COST-TOm and
COST-Harry.

Product COST-TOM COST-Harry
Apple ??? ???
Mango ??? ???
Banana ??? ???

Data Available
Farmer Product COST
Tom Apple 10
Harry Apple 20
Harry Banana 7
Tom Apple 10
Harry Mango 30
Harry Apple 20
Tom Mango 15
Harry Mango 30

Regards,
Nimish