Thanks WHizbang,

I have changed the OFFSET formula to an INDEX Function formula as shown in your post but with a slight Modification as my list also contains the forced blank values such as "" so the Modified code is as below:

=INDEX('Un-Sorted Cities'!$F:$F,1,1):INDEX('Un-Sorted Cities'!$F:$F,1048576-COUNTBLANK('Sorted Cities'!$F:$F)-1,1)
Is there a way of improving this further to make it more faster...No in this case I had to use the Total No of Cells - COUNTBLANK(COLUMN) - 1 ...

Total No of Cells - 1048576 ----- ???
COUNTBLANK(COLUMN)..

Warm Regards
e4excel