Well i have an answer but im going to ask what have you tried?
For performance Issues see how we like them posted here: How to Post Performance Problems - Gail Shaw[/url]
Need to Split some strings? Jeff Moden's DelimitedSplit8K[/url]
Jeff Moden's Cross tab and Pivots Part 1[/url]
Jeff Moden's Cross tab and Pivots Part 2[/url]