To easily adapt the formula to fit other situations, just change the anchor
cell "Sheet1!$A$1" in the OFFSET(...) to point to the top left cell of the
source grid, put the formula in any starting cell and fill across & down by
a "converse" grid size (i.e. xC-yR, if source grid is xR-yC)
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Rgds
Max
xl 97
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xdemechanik <atyahoo<dotcom
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