I have a two column list. I am trying to find a way to extract information
from one cell and add it to another based on criterial from the cell in the
first column. I need it to only put information in the last row for the Matl
No. when there are more than one material number. A Matl No. might show up
any number of times. I am having real trouble with the logic for this.

I think it should first evaluate the count for each Matl No. (** I don't
know how to do that except from the Data, Subtotal menu.)
Then run a loop through all the records in that count.

Can anybody help me with this programming dilemma?

Ex.
Desired Result
Matl No. Asset No. Assets
1234 15A65
1234 16B23
1234 16F56 15A65, 16B23, 16F56
1489 25D54 25D54
1389 35Y64
1389 75Y62 35Y64, 75Y62

Mat