Hi Bryan,

Thanks but sumproduct is not what I am looking for...

I have difficulties generating the "Results" Page - as in whole page, not just the formula column because:-

1.) I do not know how many Owners will Database have.
2.) I do not know how many Cost Type the owners have.

This problem is more towards dynamic display of result rows.

Thanks for sumproduct anyway, it will come in handy when someone crack both the problems above

Regards,
Jack