I see that you have a VBA solution from Roger, and that this works for
you. However, here is a modified formula solution. With your data in
column A and your formula in column B, put this formula in C1:

=IF(B1,100*COUNTIF(B$1:B1,TRUE),"")

(similar to before, but multiplying by 100), and put this one in C2:

=IF(B2,100*COUNTIF(B$1:B2,TRUE),C1+1)

Copy the formula in C2 down as far as you need. This gives you a
sequential count in each cell where the parents all have a numerical
value in increments of 100, and the children have increments of 1
within each 100 (i.e. you can have up to 100 child records for each
parent).

You can now use this formula in D1:

=IF(ISNA(MATCH(ROW(A1)*100,C:C,0)),"",INDEX(A:A,MA TCH(ROW(A1)*100,C:C,
0)))

and copy this one down as far as you need, then put this formula in
E1:

=IF(ISNA(MATCH(ROW(A1)*100+COLUMN(A1),$C:$C,0)),"" ,INDEX($A:
$A,MATCH(ROW(A1)*100+COLUMN(A1),$C:$C,0)))

(simpler than before) and copy this across and down as far as you
think you will need it. This is the result I got with your second set
of data:

SHEEP TRUE 100 SHEEP Dave Brian Paul
Dave FALSE 101 COW Sue Helen
Brian FALSE 102 CHICKEN Dave Roger George
Paul FALSE 103 HORSE Raj Pritpal
Sanjay
COW TRUE 200 LIMUR Rik Bob
Sue FALSE 201
Helen FALSE 202
CHICKEN TRUE 300
Dave FALSE 301
Roger FALSE 302
George FALSE 303
HORSE TRUE 400
Raj FALSE 401
Pritpal FALSE 402
Sanjay FALSE 403
LIMUR TRUE 500
Rik FALSE 501
Bob FALSE 502

(The formatting might not be exactly right).

Hope this helps.

Pete


On Mar 27, 11:25*am, jonski wrote:
"Pete_UK" wrote:
*You will end up with
something like this:

COW * * * *TRUE * * 1 * *COW
SHEEP * * TRUE * * 2 * *SHEEP * *Jim * * *Bob * * Stu
Jim * * * * * FALSE * * * * RHINO * * Dave * *Ollie
Bob * * * * *FALSE
Stu * * * * * FALSE
RHINO * * *TRUE * * 3
Dave * * * * FALSE
Ollie * * * * *FALSE

Then you can fix the values in D1 across and down and then concatenate
your child cells. You can delete the first 3 columns.

Looks good, but I'm getting some weirdness: For example (and I hope the
formatting comes out OK!)

SHEEP * TRUE * *1 * * * SHEEP * Dave * *Brian * Paul
Dave * *FALSE * * * * * COW * * Sue * * * * * * Helen *
Brian * FALSE * * * * * CHICKENDave * * * * * *
Paul * * * * * *FALSE * * * * * HORSE * * * * * * * * *
COW * * TRUE * *2 * * * LIMUR * Rik * * Bob * *
Sue * * * * * * FALSE * * * * * * * * * * * * * * * * *
Helen * FALSE * * * * * * * * * * * * * * * * *
CHICKENTRUE * * 3 * * * * * * * * * * * * * * *
Dave * *FALSE * * * * * * * * * * * * * * * * *
Roger * FALSE * * * * * * * * * * * * * * * * *
George *FALSE * * * * * * * * * * * * * * * * *
HORSE * TRUE * *4 * * * * * * * * * * * * * * *
Raj * * * * * * FALSE * * * * * * * * * * * * * * * * *
Pritpal FALSE * * * * * * * * * * * * * * * * *
Sanjay *FALSE * * * * * * * * * * * * * * * * *
LIMUR * TRUE * *5 * * * * * * * * * * * * * * *
Rik * * * * * * FALSE * * * * * * * * * * * * * * * * *
Bob * * * * * * FALSE * * * * * * * * * * * * * * * * *

So we're doing great until CHICKEN, where Roger and George get forgotten
about, then Raj, Pritpal and Sanjay (I'm going for diversity here!)
completely miss out on the HORSE, and we're back to normal for Rik and Bob's
LIMUR experience.

Also, in the bigger full version, there are lots of lines like (for example)

SHEEP * TRUE * *1 * * * SHEEP * Dave * *Brian * Paul *COW * * * Rik * * Bob * *

Am I allowed to paste links to the file? I know it seems a bit cheeky but if
it helps...http://stashbox.org/v/836846/example...olumn_file.xls

I really do appreciate the help so far.

I couldn't get Ashish Mathur's other option to work, perhaps it's because I
have Excel 2010 beta? But also, with over 2,000 rows, it appears I have to be
doing something manually. Unless I understood it wrong, that still means the
same amount of work?