Row 2 - Col A thru D has peoples name A, B, C, D
Row 2 - Col E thru H has same peoples name A, B, C, D
Row 3 - Col A has $10 (person A)
Row 3 - Col F has $10 (person B)
Row 3 - Col I should have formula (I am thinking IF formula ?) where the
result should returns "From A to B". meaning person A has $ 10 which needs to
be transfer to person "B".

Row 4 Col B (person B) and Col E (person A) has $11
Row 4 Col I should return the result "From B to A".

As long as each group of columns will only have one number per group:

Enter this formula in I3:

=IF(COUNT(A3:H3)<2,"","From "&LOOKUP(10^99,A3:D3,A$2:D$2)&" to
"&LOOKUP(10^99,E3:H3,E$2:H$2))

Copy down as needed.

Biff

"Dinesh" wrote in message
...
Row 2 - Col A thru D has peoples name A, B, C, D
Row 2 - Col E thru H has same peoples name A, B, C, D
Row 3 - Col A has $10 (person A)
Row 3 - Col F has $10 (person B)
Row 3 - Col I should have formula (I am thinking IF formula ?) where the
result should returns "From A to B". meaning person A has $ 10 which needs
to
be transfer to person "B".

Row 4 Col B (person B) and Col E (person A) has $11
Row 4 Col I should return the result "From B to A".