на sql я сделал так:
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select * into #Employees FROM [Halloween].[dbo].[Sheet1$] order by F1, F2

declare @aa nvarchar(250), @bb nvarchar(250);set @bb =null;

while ( SELECT top 1 id FROM #Employees where processed =0 )is not null

begin

set @aa = (SELECT cast(F1 as char(10))+ cast(F2 as char(10))--, * --[LastName] +' '+[FirstName] +' '+[Title]

FROM #Employees

where processed =0 and id=(select top 1 id from #Employees where processed =0 )) ;

if @bb!=@aa update #Employees set flag=1 where id in

(SELECT top 1 id FROM #Employees where processed =0 ) ;

set @bb=@aa;

update #Employees set processed=1 where id in

(SELECT top 1 id FROM #Employees where processed =0 );

end

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SELECT * FROM #Employees where f1=826 and f2=249--where flag=0

update #Employees set flag=0

update #Employees set processed=0

select lastname FROM #Employees where flag =0

select lastname FROM #Employees where flag =1

--drop table #Employees