Gilbert,
If you want to do this with formulae:

Assuming:
Column A contains the vendor name starting at row 2, B contains ""I, II, or
III" starting at row 2

Create:
Column C with header "I" in row 1
Column D with header "II" in row 1
Column E with header "III" in row 1

In cell C2 type the formula:
=IF($B2=C$1,$A2,"")

and copy the formula to all cells in columns C to E which have row data.

That will, I think, give you a tabular layout.
AlexJ

"Gilbert" wrote in message
...
I have 2 columns of about 100 records.

First record is a vendor name, second record is either
I,II, or III. All vendor names are unique.

Out of this data I would like to build three columns. One
for "I" one for "II" and the last for "III". Of course
under these header would be the vendors names.

I was able to do it but I have three columns with blank
rows scattered all over.

I would appreciate any help or hint.

Thanks in advance