lanksout,

Yes, for some reason I am having the same issue as well. However, it's not an issue with the formula. For some reason, the filter doesn't treat Item 2 as not Item 1. I.e. the row is still visible (see row 15).

I was having the same issue with the file you sent earlier as well and I just assumed it was to do with my version of Excel. I think this warrants a separate thread as it seems to be a bug? For some reason I can't include row 15 as part of the filter - and I have no idea why.

Very curious indeed.