One way to try
(a revision to the formula in my earlier response
to you in the other branch)

Assuming the sample data is in col A, A1 down
and is representative (i.e. 3 numerics before the alphas)

Put in B1:

=IF(A1="","",IF(LEN(A1)=3,A1,LEFT(TRIM(A1),3)+ROW( )/10^10))

Copy B1 down

Now select cols A and B,
do a Data Sort (Sort by *column B*) Ascending OK

You'll get the desired sort order in col A:

110
110LEG
115
115SAP
117
117LEG
120
--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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"MXC" wrote in message
...
The desired output in this example would be:
110
110LEG
115
115SAP
117
117LEG
120