I have a source data sheet named "Import" where I paste data in from
Quickbooks. On another sheet in column A, I am searching the source data in
Column U (which is a special price column for items that are on sale this
qtr.) for any row that has a value greater than 0. If so, then it pulls in
the item number from the source data coumn C.

This is the formula in A1:
=IF((Import!U10),Import!C1+ROW()/10^10,"")
copied down to A4000

The above formula works great, but, in column B, I am trying to remove the
gaps or rows without a result from the above formula. In other words, if
there are 50 results in column A, then they will display in B1 to B50.

This is the formula in B1:
=IF(ROW()COUNT(A:A),"",INDEX(Import!C:C,MATCH(SMA LL(A:A,ROW()),A:A,0)))
copied down to B4000

The result that I am getting in B1 to B4000 is "#VALUE", and I don't know
why. This formula works when I search some of the other data. Can someone
help?

Thanks,
Chad