I would use 1 row for the headings: Item No, ItemName, O/Num, Supplr, Cost, Qty, and UnitCost. I'd then repeat the last 5 of these columns about 5 times across the page, which allows up to 5 purchases per item.

Each row under this would hold details of up to 5 purchases of the same item. The UnitCost cell for the first purchase of item 1 (assume cell G2) would then be given the the formula =F2/D2. Copy and paste this to each of the other UnitCost cells. They will then show the unit cost of each purchase of an item.

Use conditional formatting to highlight the lowest of the purchases for each item. If you need help with this just ask. (sorry if it sounds complex but there's not much room here)

so hell with it i am not concerned

Against each item code I have 2 or more Purchase Order Numbers and multiple vendor names (appearing in rows one below the other) and the rates charged by them.

I am trying to identify difference in the rates charged by the vendors for the same item code. Please help!

Format of data:

Item code

Item name

Supplier code

Price

PO number

Order quantity