In B2, use the formula

=IF(A3="",SUM(A$1:A2)-SUM(B$1:B1),"")

and copy down column B to match column A.

HTH,
Bernie
MS Excel MVP


"Hassan" wrote in message
...
Hi All,

As figure shown below I want the subtoatal shown on right side of figure
column, to be automatically calculated by Excel Formula

Col. A Col. B
120
120 240

24
10
19
17 70

25
28 53