Thank you very much for the Help. But still I have a problem. I have
nearly 50 items, where as the formula is working only if the items
are between a to Z. i.e 26 items. I need to have the actual name of
the items up to 50. I could see the code you put the string to be
referred as a-z. How to change it to refer  to the actual list of
items which is up to 50?

I hope you could under stand my problem. Could you help  me down
further.