For col = 0 To (intCols - 1)
            Range(strStrtCell + "1").Offset(i, col).Select
            Select Case col
                Case 0
                        Set xmlS_CellElement = xml.createElement("S_Cell")
                        xmlS_RowElement.appendChild xmlS_CellElement
                        subxmlAttribute "colname", col + 1, xmlS_CellElement
 
                        Set xmlS_CellBodyElement = xml.createElement( _
                          "S_CellBody")
                        xmlS_CellElement.appendChild xmlS_CellBodyElement
 
                        Set xml_PhysicalSymbolElement = xml.createElement( _
                          "PhysicalSymbol")
                        subPhysicalValueElement Mid(Range(strStrtCell + _
                        "1").Offset(i, col).Value, 1, 1), _
                        xml_PhysicalSymbolElement
                        subSubscriptElement Mid(Range(strStrtCell + "1").Offset( _
                        i, col).Value, 2), xml_PhysicalSymbolElement
                        xmlS_CellBodyElement.appendChild _
                        xml_PhysicalSymbolElement
                Case Else
                        Set xmlS_CellElement = xml.createElement("S_Cell")
                        xmlS_RowElement.appendChild xmlS_CellElement
                        subxmlAttribute "colname", col + 1, xmlS_CellElement
 
                        Set xmlS_CellBodyElement = xml.createElement( _
                          "S_CellBody")
                        xmlS_CellElement.appendChild xmlS_CellBodyElement
                        If Range(strStrtCell + "1").Offset(i, col).Value <> _
                          "" Then
                            strNoOfFootnotes = Split(Range(strStrtCell + _
                            "1").Offset(i, col).Value, ",")
                        Else
                            strNoOfFootnotes(0) = "End"
                        End If
                        intNo = 0
 
                        While (intNo <= UBound(strNoOfFootnotes))
                        Select Case strNoOfFootnotes(intNo)
                        Case 1
                            If col = intCols - 1 Then
                                If Not blFootnote1 And strLabel <> "FBDIMM" Then
                                        strAddress1 = Range(strStrtCell + _
                                          "1").Offset(i, col).Address
                                        strAddress1 = Replace(strAddress1, "$", _
                                        "JM")
                                        subFootnotes strAddress1, strLabel, _
                                        blRanks, "1", xmlS_CellBodyElement
                                        blFootnote1 = True
                                ElseIf Not blFootnote1 And strLabel = "FBDIMM" _
                                  Then
                                        strAddress1 = Range(strStrtCell + _
                                        "1").Offset(i, col).Address
                                        strAddress1 = Replace(strAddress1, "$", _
                                        "JM")
                                        subFootnotes strAddress1, strLabel, _
                                        blRanks, "1", xmlS_CellBodyElement
                                        blFootnote1 = True
                                Else
                                        subCrossRefElement strAddress1, _
                                          "Footnote", xmlS_CellBodyElement
 
                                End If
                            Else
                               subxmlText Range(strStrtCell + "1").Offset(i, _
                                 col).Value, xmlS_CellBodyElement
                             End If
                        Case 2
                            If col = intCols - 1 Then
                                If Not blFootnote2 Then
                                    strAddress2 = Range(strStrtCell + _
                                      "2").Offset(i, col).Address
                                    strAddress2 = Replace(strAddress2, "$", _
                                    "JM")
                                    subFootnotes strAddress2, strLabel, _
                                    blRanks, "2", xmlS_CellBodyElement
                                    blFootnote2 = True
                                ElseIf blRanks Then
                                    subCrossRefElement strAddress2, "Footnote", _
                                      xmlS_CellBodyElement
                                End If
                             Else
                                subxmlText Range(strStrtCell + "1").Offset(i, _
                                  col).Value, xmlS_CellBodyElement
                             End If
                        Case 3