The attempt has 3 parts, I have completed part 1 (quite messy though) and part 3. I am attempting this all via formulas without the use of vba.

**Part 1** (would appreciate cleanup or simplification) in Column A

Return the lists of Sellers based on the number of locations the Seller services. So if Seller 'A' services 5 locations then it should be shown in 5 rows, followed by Seller 'B', etc.

*=IF(ROW()-ROW($A$2)>SUM($N$3:$N$8),"",IFERROR(INDEX(Breakdown!$L$3:$L$8,IF(IFERROR(COUNTIF(A$2:A2,A2)<VLOOKUP(A2,Breakdown!$L$2:$N$8,3,0),1),IFERROR(MATCH(0,COUNTIF($A$2:A2,Breakdown!$L$3:$L$8&""),0)-1,COUNT(COUNTIF($A$2:A2,Breakdown!$L$3:$L$8&""))),MATCH(0,COUNTIF($A$2:A2,Breakdown!$L$3:$L$8&""),0))),""))*

**Part 2** in Column D

Return list of Locations Serviced by Seller. My mind is completly stuck on this, any help is appreciated.

**Part 3** in Column G

Return value of Seller by location.

*=IFERROR(INDEX($L$2:$W$8,MATCH(A3,$L$2:$L$8,0),MATCH(E3,$L$2:$W$2,0)),"")*

Here is my sample file. forum.ozgrid.com/index.php?attachment/65889/

Thank you for your assistance.