Hi tigeravatar

Yes, you are correct. It did work perfectly. I had two issues that were affecting the output.
1. I didn't notice until today that I had to adjust the formula to encompass the last record of the sheet.
2. I had to split the sheet into 5 seperate sheets because of system resource issues. After all I was dealing with 89000 records.

In the end, it worked just fine.

Thanks again for the help.