Thank you so much for your code. I have been looking for two days for someone to list a simple example of how to "pivot" rows and columns WITHOUT aggregates. I know its not truly a pivot in the SQL/Excel point of view, but I still feel the terminology holds up as it is turning row data into columnar data. I have seen many bad examples; and almost all of them aggregate or have a fixed number of columns. Yours is the only one with the three elements I needed, dynamic columns, change of row to column, and NO- Aggregation. I know I can't be the only one who has to come up with lists like say customer/part no. where you want jus the list of customer once and the part no. in columns out to the right but the data is formatted to be 1 to 1 customer/part no. which repeats customers over and over.

Thank you again.