You also might get an alternate approach if you can describe what advantages come from having multiple values in a single variable.   There are also some details that may have been left out such as what is the result for : Data INPUT group value 1 abc 1 def 1 abc or Data INPUT group value 1 abc 1 def 1 2 ghi 2 jkl 2 mno 3 pqr And should there be any imposed order on the result such that if you have data like Data INPUT group value 1 abc 1 def 2 def 2 abc 2 mno 3 pqr Should the result for group 1 and group 2 be the same?   Does the number of potential values vary for each group as you use this process? What might happen when a new value is associated with group 1? Will any of the following processing need to change?   If it is convenience for a person to read then there may be a report solution that provides such without actually transforming data.     ... View more