There's information in the following MSKB article:

Multilevel subtotals are in the wrong position in Excel 2002 and in
Excel 2003
http://support.microsoft.com/kb/831824/

mdma wrote:
> thanks for your replies..
>
> i have over 6000 thousand lines with approx 800 items, so the
> sumproduct will not be the easiest method?
>
> I did think of pivot tables, but i have other details on each row which
> i still want to see (customer name) - so with the pivot table this will
> lose this information and just result in totals.
>
> The re-apply of the subtotals seems easy and more suitable, which i
> have tried. This does work, however, where i have an item with more
> than one country, the last entry does not "appear" correctly.. I will
> get the grand/sub total for the item, and then under this i will get
> the country total. Although they are correct, visually it looks
> misleading. Are there any steps i can take to correct this?
>
> Again, thanks for your replies
>
>


--
Debra Dalgleish
Excel FAQ, Tips & Book List
http://www.contextures.com/tiptech.html