Well we got there eventually , and thats the main thing, without seeing the spreadsheet and all eventualities it can take a while, numbers looking like text and text looking like numbers. Then when we think we have done it someone enters data another way that we have not thought of. In the future data validation from a list could be the way to go to ensure consistency of data entry, although if the data is like that when you have been given it it does not make much difference!

Thanks for the feedback

Regards

Dav