If, as you say, all is in the SAME column, then this will work but leaves
some short rows at the end to delete.

Sub lineupdata()
For i = 2 To Cells(Rows.Count, 1).End(xlUp).Row
If InStr(Cells(i, 1), " ") = 15 Then
mv = Cells(i, 1)
Rows(i).Delete
End If
If InStr(Cells(i, 1), " ") < 15 Then
Cells(i, 1).Value = mv & Cells(i, 1)
End If
Next i
End Sub

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Robert" wrote in message
...
There are times when I have to dump financial information from the AS400
to
Excel. When I do, it comes down in the following format:

ACCOUNT/JOB # DESCRIPTION
7618-000-00000 COMMISSIONS
VL02527 MATHEWS GINA
VL02527 MATHEWS GINA
VL02537 MICHAELS MARG
VL02537 MICHAELS MARG
8111-000-00000 DEPRECIATION
APRIL 07 DEPR ENTRY
AUG 07 DEPR ENTRY
DEC 07 DEPR ENTRY
FEB 07 DEPR ENTRY

I need an easy way to move the account # and account name to the first two
columns like this:

7618-000-00000 COMMISSIONS VL02527 MATHEWS GINA
7618-000-00000 COMMISSIONS VL02527 MATHEWS GINA
7618-000-00000 COMMISSIONS VL02537 MICHAELS MARG
7618-000-00000 COMMISSIONS VL02537 MICHAELS MARG
8111-000-00000 DEPRECIATION APRIL 07 DEPR ENTRY
8111-000-00000 DEPRECIATION AUGUST 07 DEPR ENTRY
8111-000-00000 DEPRECIATION DECE 07 DEPR ENTRY
8111-000-00000 DEPRECIATION FEBR 07 DEPR ENTRY

I can do it manually, but there are 5,000+ lines and it takes a lot of
time.
Is there any way to automate this?

Thanks.

Robert