Hi,
I am glad it was you who picked up this because I don't think I thanked you properly for your brilliant solution to my question. I took your advice and got rid of the merged rows. That took me almost back to the beginning and gave me chance improve my sheet. Sadly, where your code changed to allow the merged portion, I tried to break it apart, but nothing worked. I also got confused as adding columns meant I couldn't work out what went where, hence going back to my amatuer coding.
To be honest, your original advice made me realise I can calculate the letters in my tray, I used to just add them into the board at the end to see what was left. Now I can see the information in the red/yellow column perhaps I should leave it there. I have wasted enough of my time and I don't want to waste any more of yours. If you want to tell me to use the sheet as it is I will accept your decision. After all is said and done, I don't intend offering or selling the workbook to anyone else, it is purely for the satisfaction of knowing I (we) have achieved almost perfection.
If you want to play around with my file it works best (and worse) if protection is set. I am sure it is unprotected, but simply 1234 if not. The passwords I use elsewhere are a lot stronger.
Thank you for reading this. I am sorry for the confusion I have caused. For the most part I think it frustrates me to think I cannot solve this problem myself. From my early days teaching myself BASIC (Sinclair QL) I thought it was a case of looking in C2, if a letter is found place it in D2. Loop down C until the next letter is found and put it in D3 and continue until D8 is filled or C101 is reached. Fireworks and thunderclaps would ensue and I would be content knowing we had succeeded.
Thanks for everything once again. Have a good day.