Think the site you're posting from / reading these responses --
ExcelBanter? --
unfortunately removes all the "greater than", "less than" or "not equal to"
symbols/operators from posts/responses, including those within formulas
(which poses real problems to ExcelBanter users, I'd figure <g)

Note that in the line:
Put in C2: =IF(A2="","",IF(COUNTIF($A$2:A2,A2)1,"",ROW()))
there's a "greater than" symbol between "COUNTIF($A$2:A2,A2)" and "1"
(the "greater than" symbol won't appear in ExcelBanter)

Alternatively, just see the sample file [link to d/l provided earlier]

To read the post / response in google w/o any distortions:
http://tinyurl.com/c6eqa

--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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