I need to fromat an Excel file that will send one mail message and list
several items. I have a list of employees and their managers. I want to
send one message to the manager with a list of their employees.

Example Input:

Employee A1 Manager A1
Employee B1 Manager B1
Employee B2 Manager B1
Employee B3 Manager B1
Employee C1 Manager C1
Employee C2 Manager C1

Example Output:

Employee A1 Manager A1
Employee B1
Employee B2
Employee B3 Manager B1
Employee C1
Employee C2 Manager C1

The way I found that works is to copy employee data for a manager from the
input, paste to a Notepad file and copy from Notepad and paste to the FORMULA
line in the output. Then copy one line of the manager data and paste to the
output.

I know there must be a better way!!!

Any help is appreciated.