Well, for starters, a simple VLOOKUP on 'A' will only ever return the first occurrence. As you can see from the 'help me' workbook, though, there is more than one 'A', with 'B' records interspersed. The same applies to the 'B' records. Sure you can use formulae to suppress anything to do with non-matching records, but you're immediately moving beyond a simple VLOOKUP and that still doesn't address how to get the next record on those lines instead. Remember, too, that you'll also need to synchronize the adjacent columns. If you look at the workbooks in the links I posted, you'll see how involved the formulae are.

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Cheers,
Paul Edstein
[Fmr MS MVP - Word]