Gerald,
This usually happens when there is data in rows at the bottom of you
spreadsheet and Excel thinks that subtotal may require more rows tha
the sheet is allowed. The error is most commonly caused by:
1. Excel thinking there is data in one of the last rows because at on
time the row contained data.
2. Or, there maybe hidden rows down at the bottom of the sheet that ar
causing the problem.
3. Or, there is a merged cell in one of the last rows.
One of the best ways around this is to select all the rows below you
last Used Row of data and completely delete them, with them gone any o
these formatting or hidden rows should be removed as well or dat
remnants that were lurking in the memory.
Just remember you want to select the entire row by clicking the ro
number just below your last row of data and then press Ctrl + Shift
DownArrow (or Ctrl + Shift + End) to select all the rows, then pres
Ctrl + - (the minus key next to zero on the top row) to delete them
Don't worry though, Excel replaces them with fresh cells of data.
Usually this should do the trick, Good Luck!
Dan