Tricky one, Mey.

As I see it your data isn't consistent in the way that one set of rows sometimes is 10 rows and sometimes 11 rows big.

You can transpose your data to place all items of one 'senders reference' to one line. That's the perfect base to make a table from.

At this moment I only see this can be done 'by hand', but that's mostly where macro's come in (and then you'll find Sunny here I think... :-))

It would be nice if the source from which you got this data can deliver it in rows in stead of one column. Is that possible?

Perhaps you can give this a try for part 1 of your question.

Don't understand your 2nd question. Maybe you can elaborate a bit more and give some examples of the expected result.

Sunny

See if this is what you wanted.