One guess ..
I'll presume this is your source table (not the result <g>):
> Serial# Line item
> 123 5685
> 123 9000
> 123 abcd
Place in C2: =A2&"-"&B2
Copy C2 down. Replace the dash: "-" in the formula with your desired separator

Signature
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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> I have few serial numbers where in I need to connet for some of the line
> items I have in my spreadsheet.
[quoted text clipped - 11 lines]
>
> I have nearly 6000 line to do like this.