Hi Sapen,

The following UDF (user-defined function) can be put into a Standard Module, which will allow you to use the function =FINDME(cell) in your worksheet. For example,

=FINDME(C1)

Where C1 contains the value you want to lookup in column B.
Function findme(r As Range)
Dim lastrow As Long, i As Long, tmpstr As String, ce as Range
Application.Volatile
lastrow = Range("A" & Rows.Count).End(xlUp).Row
For Each ce In Range("A1:A" & lastrow)
    If ce.Offset(0, 1).Value = r.Value Then tmpval = tmpval & ", " & ce.Value
Next ce
findme = Mid(tmpval, 3, Len(tmpval))
End Function