With your sample, what is not right about these results?
<TABLE style="WIDTH: 277pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=369 border=0><COLGROUP><COL style="WIDTH: 60pt; mso-width-source: userset; mso-width-alt: 2560" width=80><COL style="WIDTH: 73pt; mso-width-source: userset; mso-width-alt: 3104" width=97><COL style="WIDTH: 144pt; mso-width-source: userset; mso-width-alt: 6144" width=192><TBODY><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 60pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" width=80 height=21>John Smith</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 73pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" width=97>Jane Smith</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 144pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" width=192>John & Jane Smith</TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" height=21>Bryan Boyd</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">Shelby Wright</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">Bryan Boyd & Shelby Wright</TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" height=21>Joe Jones</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"></TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">Joe Jones</TD></TR></TBODY></TABLE>
These results are what I wanted but not what came through on the excel spreadsheet. Excel reads:
<TABLE style="WIDTH: 277pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=369 border=0><COLGROUP><COL style="WIDTH: 60pt; mso-width-source: userset; mso-width-alt: 2560" width=80><COL style="WIDTH: 73pt; mso-width-source: userset; mso-width-alt: 3104" width=97><COL style="WIDTH: 144pt; mso-width-source: userset; mso-width-alt: 6144" width=192><TBODY><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 60pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" width=80 height=21>
John Smith</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 73pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" width=97>
Jane Smith</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext; WIDTH: 144pt; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent" width=192>
John Smith & Jane Smith</TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" height=21>
Bryan Boyd</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">
Shelby Wright</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">
Bryan Boyd & Shelby Wright</TD></TR><TR style="HEIGHT: 15.75pt" height=21><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 15.75pt; BACKGROUND-COLOR: transparent" height=21>
Joe Jones</TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent"></TD><TD class=xl63 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent">
Joe Jones &</TD></TR></TBODY></TABLE>
the & after Joe Jones is an easy fix by clearing the blank cell.