HI Keensie,

Can anyone assist me with this please, I have a spread sheet in excel in
the
following format, however I am now required to present each individual's
basic salary and just the sum of their allowances, instead of each
allowance
being itemized. I am not sure how I am to accomplish this seeing that each
employee has different allowances. Could anyone help? Appreciated.

Surname Basic Salary Description
Allowances
ABRAHAM $6,190.00 ACTING ALLOW $1,581.00
ABRAHAM $6,190.00 LIVING OUT $100.00
ABRAHAM $6,190.00 NURSES INCT $1,547.50

Tried a pivot table?

Select the range,
then use the menu item Data - Pivot Table and Pivot Chart Report...
click Next
click Next
click Layout...
you will seel your column headings on the right of the dialog
drag Surname to the Row area
drag Salary to the Data area
drag Allowances to the Data area
Double-click 'Sum of Salary' in the Data area
choose Average in the Summarize by list
click OK
click OK
click Finish

More info on Pivot Tables at http://www.edferrero.com/tutorials.aspx

Ed Ferrero
Microsoft Excel MVP
http://www.edferrero.com