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luis6777 
If you don't like the helper, you could try this instead:
=SUMIFS(Report!J:J,Report!$A:$A,Master!$C3,Report!$F:$F,INDIRECT("'Master'!N"&INT((ROWS($1:1)-1)/4)*4+3))
If you don't like the helper, you could try this instead:
=SUMIFS(Report!J:J,Report!$A:$A,Master!$C3,Report!$F:$F,INDIRECT("'Master'!N"&INT((ROWS($1:1)-1)/4)*4+3))
Glenn
None of us get paid for helping you... we do this for fun. So DON'T FORGET to say "Thank You" to all who have freely given some of their time to help YOU
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