Would you consider using a Pivot Table?

On the destination sheet....
From the Excel Main Menu: <Data<Pivot Table
Use: Excel€¦€¦Click [Next]
Select your data€¦€¦Click [Next]
Click the [Layout] button

ROW:
Drag the ITEM field here
Drag the VARIANCE field here

COLUMN: (leave this area blank)

DATA: Drag the VARIANCE field here
If it doesn't list as Sum of VARIANCE
....dbl-click it and set it to Sum.... Click [OK]

Select where you want the Pivot Table€¦Click [Finish].

That will list each ITEM and VARIANCE
and the sum of the VARIANCE (which will only be one number).

To remove the subtotals
....Right-Click on the ITEM heading
....Select: Field Settings....Subtotals: None

Next....Right-Click on the VARIANCE heading and
UNcheck the percentages that are 10% or less.

The remaining visible variances will be more than 10%.

To refresh the Pivot Table, just right click it and select Refresh Data

Is that something you can work with?
Post back if you have more questions.

-----------------
Regards,

Ron
Microsoft MVP - Excel

"John" wrote in message
...
I have a table of rows listing budget, actuals and variance for each line
item in my budget. The second column, titled "Item", contains the budget
item
name and the last column, titled "Percent", is the percentage over or
under
budget for that item. I want to create a second worksheet in the workbook
that lists the item names and percentages for all items that are more than
10% over budget.

Is there a function I can use to pull this list of item names and
percentages? Pls give me an idea how to write this function.

Thank you for your help, John