Sheet1, A1:B4 houses the sample you provide...
<TABLE style="WIDTH: 96pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=128><COLGROUP><COL style="WIDTH: 48pt" span=2 width=64><TBODY><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 48pt; HEIGHT: 14.4pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63 height=19 width=64>
Dog</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; WIDTH: 48pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63 width=64>
Lab</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63 height=19>
Bird</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Parakeet</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63 height=19>
Dog</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Spaniel</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63 height=19>
Dog</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: transparent; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl63>
Boxer</TD></TR></TBODY></TABLE>
Sheet2
<TABLE style="WIDTH: 48pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=64><COLGROUP><COL style="WIDTH: 48pt" width=64><TBODY><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; WIDTH: 48pt; HEIGHT: 14.4pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19 width=64>
Dog</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19 align=right>
3</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=19>
List</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19>
Lab</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19>
Spaniel</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19>
Boxer</TD></TR><TR style="HEIGHT: 14.4pt" height=19><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; HEIGHT: 14.4pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65 height=19></TD></TR></TBODY></TABLE>
A1: Dog
A2, just enter:
Rich (BB code):
=COUNTIF(Sheet1!A1:A4,A1)
A4, control+shift+enter, not just enter, and copy down:
Rich (BB code):
=IF(ROWS($A$4:A4)<=$A$2,INDEX(Sheet1!$B$1:$B$4,
SMALL(IF(Sheet1!$A$1:$A$4=$A$1,ROW(Sheet1!$B$1:$B$4)-ROW(Sheet1!$B$1)+1),
ROWS($A$4:A4))),"")