Thanks. This one worked but I already got it working with the formula below.

=IF(Sheet1!$B2<>"",IF(Sheet1!$A2<>"",Sheet1!$A2,Sheet1!$A1),"")

That sort of indicates that in fact your data & results probably actually start on row 2 of each sheet, not row 1 as indicated in your tables in post 5? (Or else that formula is entered on row 2 of Sheet2 and copied

**up **to row 1 which, while working actually creates a

#REF ! error in the formula.

If everything (apart from any headings) actually starts on row 2, then you could also use this simpler version in A2 of Sheet2, copied down

=IF(Sheet1!B2="","",Sheet1!A1&Sheet1!A2)