dear sir/madam i have a table such as the left table and want to extract a table like the right one please give me the proper macro. best regards. hamid [table style="border-collapse: collapse; width: 300pt;" border="0" cellpadding="0" cellspacing="0" width="400"> [col style="width: 63pt;" width="84">[/cOLIST] [col style="width: 62pt;" width="83">[/cOLIST] [col style="width: 48pt;" width="64">[/cOLIST] [col style="width: 66pt;" width="88">[/cOLIST] [col style="width: 61pt;" width="81">[/cOLIST] [tbody] [tr style="height: 15pt;" height="20"> [td colspan="2" class="xl68" style="height: 15pt; width: 125pt;" width="167" height="20">left table[/td] [td style="width: 48pt;" width="64">[/td] [td colspan="2" class="xl68" style="width: 127pt;" width="169">right table[/td] [/tr] [tr style="height: 15pt;" height="20"> [td style="height: 15pt;" height="20">[/td] [td][/td] [td][/td] [td][/td] [td][/td] [/tr] [tr style="height: 18.75pt;" height="25"> [td class="xl67" style="height: 18.75pt;" height="25">level[/td] [td class="xl67" style="border-left: medium none;">item[/td] [td][/td] [td class="xl67">heads[/td] [td class="xl67" style="border-left: medium none;">items[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">1[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">father[/td] [td][/td] [td class="xl65" style="border-top: medium none;">father[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">big boy[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">1.1[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">big boy[/td] [td][/td] [td class="xl65" style="border-top: medium none;">father[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">daughter[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">1.2[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">small boy[/td] [td][/td] [td class="xl65" style="border-top: medium none;">father[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">small boy[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">1.3[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">daughter[/td] [td][/td] [td class="xl65" style="border-top: medium none;">daughter[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">GRANDSON[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">1.3.1[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">GRANDSON[/td] [td][/td] [td class="xl65" style="border-top: medium none;">…[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">….[/td] [/tr] [tr style="height: 15pt;" height="20"> [td class="xl66" style="border-top: medium none; height: 15pt;" height="20">…[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">….[/td] [td][/td] [td class="xl65" style="border-top: medium none;">….[/td] [td class="xl65" style="border-top: medium none; border-left: medium none;">….[/td] [/tr] [/tbody] [/table]

Software/Hardware used:
excel 2007