Dear Excel community

I have a problem to resolve asap. I have prepared an excel business case with certain cells having data validation lists. Say I have 12 values in the Validation List picked from a source, but all values are not meant for everyone. I need to create three different users with their respective passwords. First user should be able to see only first 5 values of the list (e.g.) and should be able to select only out of these values. The aecond user should see values 6-9, e.g. and so on.

Appreciate community's kind support.

Cheers