Hi Selvan ,
Getting an answer to such a general question is very unlikely ; your best friend is probably Google.
If you want an Excel based answer , please do one of the following :
1. Give sample data , and clearly explain what you want.
2. Upload a workbook containing your data ; to do this , use any file-sharing website such as RapidShare , Google Docs , SkyDrive , HotFile , SpeedyShare , upload your file to the website , give others permission to access your file , and post the access link here , in this same topic.
If you find it difficult to do this , you can send me the workbook to my email narayank1026[at]gmail[dot]com.
Narayan
