Excel2003 ... I have 60 Cols ... The 1st Col & every other Col contain a Code
(S, I, L, V, E, R or NQ) or are Blank ... The 2nd Col & every other Col
contain a "value" or are Blank ... ie:

R | 3 | S | 1 | NQ | 2 | '' | 3 | " | " | S | 4 | E | 6 | S | 3 | etc for 60
Cols

The values are associated with the Code to their Left (ie: R | 3)

To the Right (& 1 row above) I would like to place the Codes (S, I, L, V, E,
R or NQ) in Seperate Cols ... Then write a Formula under "S" & adjacent to
these each of these rows that would Sum the values associated with "S" ... In
the example above ... this would be the "1", "4" & the "3" ... The value I
need returned would be "8". AND, I wish to do this for each Code ... Thanks
.... Kha