Populating a column based on previous data in 2 other columns

This is what I've come up with so far;

=IF(AND(B1=B2,B2=B3),A1&", "&A2&", "&A3, IF(B1=B2,A1&", "&A2, A1))

It is limited to 3 cells sadly but I need it to work into the thousands.

What needs to happen is (Please see my data set for you)...

AEG	79901G-M 	94975062800
AEG	79901G-M 	94977004600
ARTHUR MARTIN	AHT6083K 	94962052900
ARTHUR MARTIN	AHT6083X 	94962053000
ARTHUR MARTIN	AHT6231K 	94976005900
ARTHUR MARTIN	AHT6331K 	94974058600
ARTHUR MARTIN	AHT6421P 	94962045000
ARTHUR MARTIN	AHT6431K 	94962043900
ARTHUR MARTIN	AHT6431W 	94962043800
ARTHUR MARTIN	AHT7531K 	94963022000
ARTHUR MARTIN	AHT7531W 	94963021900
FAURE 	CZC6046X 	94774075700
ARTHUR MARTIN	EHG70830X 	94963032600
ELECTROLUX 	EHM60335X 	94974059400
ELECTROLUX 	EHM60335X 	94974059401
ELECTROLUX 	EHT60235K 	94976006000
ELECTROLUX 	EHT60235K 	94976006001
ELECTROLUX 	EHT60235K 	94976006002

We'll take the spreadsheet for example, it'll where there's a match in B2 and B3, it'll copy C2 and C3 and put in another cell seperated with ", ".

Ideally resulting in a format similiar to -

AEG	79901G-M 	94975062800, 94977004600
ARTHUR MARTIN	AHT6083K 	94962052900
ARTHUR MARTIN	AHT6083X 	94962053000
ARTHUR MARTIN	AHT6231K 	94976005900
ARTHUR MARTIN	AHT6331K 	94974058600
ARTHUR MARTIN	AHT6421P 	94962045000
ARTHUR MARTIN	AHT6431K 	94962043900
ARTHUR MARTIN	AHT6431W 	94962043800
ARTHUR MARTIN	AHT7531K 	94963022000
ARTHUR MARTIN	AHT7531W 	94963021900
FAURE 	CZC6046X 	94774075700
ARTHUR MARTIN	EHG70830X 	94963032600
ELECTROLUX 	EHM60335X 	94974059400, 94974059401
ELECTROLUX 	EHT60235K 	94976006000, 94976006001, 94976006002

I would honestly give a kidney for any help on the matter.

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I hope this is a little more appropriate.

Much better, thanks.

Now post a workbook with before and after examples.

Try this:

Sub x()
    Dim wks         As Worksheet
    Dim r           As Range
    Dim iRow        As Long
    Dim iOfs        As Long

    Set wks = Worksheets("Before") ' change as desired
    With wks
        .UsedRange.Sort Key1:=.UsedRange(1), Order1:=xlAscending, _
                        Key2:=.UsedRange(2), Order2:=xlAscending, _
                        Header:=xlNo
        Set r = .Range("A1", .Cells(.Rows.Count, "A").End(xlUp))
        iRow = 1
        
        Do While iRow <= r.Rows.Count + r.Row - 1
            iOfs = 1
            With r(iRow, 1)
                Do While .Offset(iOfs, 0).Value = .Value And .Offset(iOfs, 1).Value = .Offset(, 1).Value
                    .Offset(, 2).Value = .Offset(, 2).Value & ", " & .Offset(iOfs, 2).Value
                    .Offset(iOfs).EntireRow.ClearContents
                    iOfs = iOfs + 1
                Loop
            End With
            iRow = iRow + iOfs
        Loop
        .UsedRange.Sort Key1:=.UsedRange(1), Order1:=xlAscending
    End With
End Sub

It's not the WORKBOOK name, it's the SHEET name--what you see on the tab.