With your Data starting in "A1" , Try this for results in column "C".
Sub MG25Sep15
Dim Dn As Range
Dim Rng As Range
Dim Dic As Object
Dim k As Variant
Dim Str As String
Dim n As Long
Dim nn As Long
Set Rng = Range(Range("A1"), Range("A" & Rows.Count).End(xlUp))
Set Dic = CreateObject("Scripting.Dictionary")
Dic.CompareMode = 1
For Each Dn In Rng
If Not Dic.exists(Dn.Value) Then
Set Dic(Dn.Value) = CreateObject("Scripting.Dictionary")
End If
Set Dic(Dn.Value)(Dn.Offset(, 1).Value) = Dn
Next Dn
For Each k In Dic.keys
For n = 0 To Dic(k).Count - 1
For nn = 0 To Dic(k).Count - 1
If Not Dic(k).keys()(n) = Dic(k).keys()(nn) Then
Str = Str & "," & Dic(k).keys()(nn)
End If
Next nn
Dic(k).Item(Dic(k).keys()(n)).Offset(, 2).Value = Mid(Str, 2): Str = ""
Next n
Next k
End Sub
Regards Mick
Bookmarks