Bit of a mis-read on my part.

Try this revised version.

Option Compare Text
Sub Delete_NonU_Rows()
Dim iRow As Long
Dim FirstRow As Long
Dim LastRow As Long
FirstRow = 1
LastRow = Cells(Rows.Count, "B").End(xlUp).Row
For iRow = LastRow To FirstRow Step -1
If Left(Cells(iRow, "B").Value, 1) < "U" Then
Rows(iRow).EntireRow.Delete
End If
Next
End Sub


Gord

On Tue, 26 Jan 2010 02:54:01 -0800, James C
wrote:

Thank you for your response.

I am have copied and pasted your suggestion into my current macro and am
having no luck with it working. It comes up with an error message End If
Without Block If.

Tried your macro in a new workbook and it appeasr to hide or delete U codes
leaving the codes that I do not require.

Can you help further?

thanks