Try...

Data2!D2, confirmed with CONTROL+SHIFT+ENTER, copied down to D6:

=LARGE(IF(ISNA(MATCH(Data1!$B$2:$B$2042,Data2!$D$1 :D1,0)),IF(SUBTOTAL(2,O
FFSET(Data1!$B$2:$B$2042,ROW(Data1!$B$2:$B$2042)-ROW(Data1!$B$2),,1)),Dat
a1!$B$2:$B$2042)),1)

....which will return the following results...

143
142
140
131
121

I'm assuming that in your results you meant 121 as the fifth unique
value, not 111. Also, note that if you have the results on the same
worksheet as the source data, the formulas should be entered either
before or after the data, not beside it. Otherwise some of the results
will be hidden when the data is filtered.

Hope this helps!

In article ,
MP wrote:

Hopefully this will give you alittle more info (table with desired results)

Sheet 1 Name: "Data1"

COLUMN A COLUMN B
Item Name Item Amount Top Values
Construction 90 143
Products 143 Desired Result 142
Products 62 list top 5 Unique Col B values 140
Products 143 (No Duplicates) 131
Products 62 111
Products 71
Products 62
Products 117
Products 140
Products 94
GL 131
GL 103
MFG 142
GL 107
Products 121
Construction 62

Top five value can be listed on Column D in sheet 1("Data1") or if need be
on another sheet 2("Data2")