Dear Max,
Thanks for your help. The formula really work perfectly!

Thanks,
Wilchong

Max wrote:
If your data resides within rows 10 to 200 (say)

Use this revised set to frame it up

In C10:
=IF(AND(COUNTIF($A$10:$A$200,B10),COUNTIF(B$10:B1 0,B10)<2),ROWS($1:1),"")

In D10:
=IF(ROWS($1:1)COUNT($C$10:$C$200),"",INDEX($B$10 :$B$200,SMALL($C$10:$C$200,ROWS($1:1))))
Copy C10:D10 down to D200
Many thank Max!

[quoted text clipped - 15 lines]

Wilchong

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