Database table (aka Reverse pivot table)
 

John Walkenbach had the following steps on this page:

http://j-walk.com/ss/excel/usertips/tip068.htm

So far I've been unable to accomplish the same thing in Excel 2007.
Pivot table creation doesn't offer the same options and Data-Consolidate
doesn't get me the same thing either, at least, not so far.

Can anyone point me in the right direction?

Thanks!

Gary West