I wish I could attach a sample but I am not sure how to attach a file in this group. So here goes.

I received an email file with the following setup.

Columns A&B are each individually merged cells. The rows on columns A&B depend on the group of data and how many records are contained in it including group summaries and item summaries etc. I do not need anything in columns A or B for what I am wanting to do. However, if you go to highlight an area, because of the merged cells you get all this together in the highlighted area.

Columns C&D have merged cells for the individual items but not the summaries of the items or the group summaries.

For the item summary and the group summaries, the columns merged together are columns C though H. Let's say there are three records making up this item summary. The problem I would like to solve without doing this for 500 record items is to first undo the cell merge formatting in all the above descibed situations. Then, for Columns C and D once the merged cells are eliminated, I want to populate the record below that would otherwise be blank at this point with the information that is in column C and column D. If there are two records within an item summary, then I need to copy the column C record down to the next row, but if there are three or more then I need to copy the column C information down how ever many it takes to fill out the information for column C. The same thing needs to happen for column D as described for column c. There would always be an identical copy for column C and column D information for each item described.

Once all the merged cells are eliminated and the column C and D are properly populated, then I can go and do a filter to filter out the individual records I do not want in my new report.

If there is a way to attach files in the google groups so I can better illustrate, then please let me know how this works.

Thanks