You could use a macro.

I'm guessing that you really didn't want the double quotes around the longer
description.

Option Explicit
Sub testme()

Dim wks As Worksheet
Dim iRow As Long
Dim FirstRow As Long
Dim LastRow As Long

Set wks = Worksheets("Sheet1")

With wks
FirstRow = 2 'headers in row 1
LastRow = .Cells(.Rows.Count, "A").End(xlUp).Row

For iRow = LastRow To FirstRow + 1 Step -1
If .Cells(iRow - 1, "A").Value = .Cells(iRow, "A").Value Then
'same group
.Cells(iRow - 1, "B").Value _
= .Cells(iRow - 1, "B").Value _
& "," & .Cells(iRow, "B").Value
.Rows(iRow).Delete
End If
Next iRow
End With

End Sub

If you're new to macros:

Debra Dalgleish has some notes how to implement macros he
http://www.contextures.com/xlvba01.html

David McRitchie has an intro to macros:
http://www.mvps.org/dmcritchie/excel/getstarted.htm

Ron de Bruin's intro to macros:
http://www.rondebruin.nl/code.htm

(General, Regular and Standard modules all describe the same thing.)

Jane wrote:

I have data that comes out of the system of record like this.
Item # Description
1234 Widget
1234 Blue
1234 Large
2345 Thingy
2345 Purple
3456 Gizmo
3456 Red
3456 Large
3456 Square
3456 With Buttons

How do I combine the variable number of descriptions into one field for each
item #? Each item doesn't have the same amount of descriptions.
I want the output to be like this.
Item # Description
1234 "Widget,Blue,Large"
2345 "Thingy,Purple"
3456 "Gizmo,Red,Large,Square,With Buttons"

--

Dave Peterson