Thank you for your response,

i tried your sample, it is showing two rows i mean each row is showing twice (because of plan name)please see below

ActNoPlanName(No column name)

100Keeper2

101Keeper1

101Valuer1

102Valuer2

103Keeper2

104Keeper1

104Valuer1

105Keeper1

105Valuer1

106Valuer1

110Keeper1

here if expecting one look like is (see acct no is apears only once)

ActNoJulyResultOctorberResult

-----------------------------

100KeeperKeeper 2

101KeeperValuer 1

102ValuerValuer 2

103KeeperKeeper 2

104Valuer Keeper 1

105KeeperValuer 1

106Valuer 1

110Keeper 1

Thank you again

milano