Thankyou very much to all those kind people who sent files and tips. My problem was with files that would not work in either Excel or Filemaker. I am now using Numbers (iWork) to import the data, changing it to the correct formats, copying the correct header rows and exporting as Unicode (UTF-8). Then I can import the file into Koha and it works a treat. It's a bit of a mission but I only have to do it once a year. Regards Ann Murphy