Do you have a sample of this work in a packaged workbook which could be shared with the community? The data setup here is confusing, at least for me, with the Descriptions and Values running across a single row. From reading this, it sounds like these rows are single complete rows of data. Does Value 2 describe or relate to the Value 1 and Value 3? This sort of set of different Dimensions/Measures that are related to each other are usually in different tables in a relational database. If this was just a spreadsheet, it would be three sheets each with their unique ID's and the associated values. A small example showing input and expected output with some sample data/workbook would help.