I have a column with number 1-9 in order (skus), and a second column
with either the letters a, b, or c as follows:

1 a
2 c
3 b
4 c
5 b
6 b
7 b
8 c
9 a

I need a formula or program that would analyze these two columns and
return 2 columns in this format: (first column is either a,b, or c and
the second column is a list of the skus associated with the letter as
follows)

a 1,9
b 3,5,6,7
c 2,4,8

Any help would be greatly appreciated, i am new to excel programming
and have been trying to figure this out for hours.


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chindo
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