Dynamically extract unique records to a horizontal column header w/offset or index formula

Hi,

I am basically trying to transpose a list, to be column headers. I would like it to be dynamic, so the list can expand and contract which would allow for a expanding and contracting column header in another table. I have been thinking of the offset function with counta, but it also has to be able to deal with duplicates. The result should be a header column with unigue names based on the list of (a1:a(whatever with duplicates)).
Resulting Column headers would be (b1:b(whatever without duplicates)).

Thanks
Davis

Try this. The column on the left of the data creates an index value for each unique entry - we then just use a VLOOKUP to extract each value as a column title on the next sheet.