Hi

@ EF

If I replace A2 with "eboard Regular", the result seems incorrect.

another option

=IF(ROWS(B$2:B2)>1,SUBSTITUTE(MID($B$1,ROWS(B$2:B2 )-1,1)," ","x"),SUBSTITUTE(MID($A$2,COLUMNS($B2:B2),1), " ","x"))