I'm not exactly sure of what you need, but would this work? If you give
your first row a name like rng1, and the second row a name like rng2,
another Array formula (of the same size) might be like this...

{=IF(Rng2="n",Rng1,"")}

It should only display a "B" & "D". Not sure if you want a vba solution
though
thanks - been on holiday

This formula returns an array where the positive matches are displayed
and the negatives are a blank string, or 'FALSE'
So I now need to strip out the FLASE/blanks and then copy the formula
so the 2 poitives matches are displayed in adjacent cells.

just a matter of.......................