Thanks again June7.
Just got up and will try again in a hour or so when at work.
I was thinking...
Should the Sheet be Sorted first ?
Sort by A Descending then E Descending.
Run through the records and where an x is found, check the next record and if value in A is the same, then x E, check next record for same value.
When the next record is not the same, loop back to the original check for x for that row.
This way the rows will be run through once only and in one direction.
Appreciate the amount of work you have done and it looks like I have a lot to learn