Hi
try this , you need to do some workanound, Assuming you data set is start from B1:C8
1- remove duplicate by column "UserType"
2- Enter formula in A2 :=IF(B2<>B3,"","X") & copy down as for as need
3-Enter fomuls in D2:=IF(B1=B2,C2&","&D1,C2) & copy down
4-we need to convert all formula into values so select all data set from A1 to D8 & copy & pastespecial as value
5- now apply filter & filter value x & delete all x rows values now select blank in filter this would be your disired result , check screen shot
Reagards