I am using MS2003 EXCEL. I have a cell in Sheet 1 with a color value and totals, with sub-totals. On sheet 2, I have a data set with 3 columns (colors, dress, type). On Sheet 1, I will need a tabulation showing Totals for Colors, with totals at sub-group of dress (shirt,pants) split by type totals (Full, Half, Tee) Below table represents my Data set in Sheet 2 Colors Make Dress Type -------------------------------- Red Arrow shirt full Red Levi shirt half blue Rugger Pant full yellow Wrangler shirt tee yellow Rugger Pant half yellow Arrow shirt tee yellow Wrangler Pant half Green Rugger Pant full Red Levi shirt tee blue Rugger Pant full blue Arrow shirt full blue Wrangler Pant half Green Levi shirt full I will need a formula showing counts, totals and sub-totals on Sheet 1 for data set from Sheet 2. Refer my table below which represent my expected data on Sheet 1, total Shirt Full Half Tees Pants Full Shorts Red 10 8 4 3 1 2 1 1 Blue Green Yellow Please note I am not looking for a Pivot table solution.