No Macros/vba: Offset Manipulation for data retrieval, 2 columns

I have two columns:
Item Color
shirt red
pants red
shirt blue
pants green
about 3000 rows
I'd like to add a third column that looks like this:
shirt red | shirts, pants
pants red | shirts, pants
shirts blue
pants green
goes on and on.
The first option to get the first red item is easy:
Assuming red is in G13 and the list starts in G12: =OFFSET(G14,MATCH(G14,$G$12:$G$2706,0),-1)
Finding populating the next items has proven more difficult.

I cannot use a macro for this, please take this into consideration.  Also, arrays prove to be unwieldy for the reporting tool during presentation.

Please advise & Happy New Year!
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zorvek (Kevin Jones)ConsultantCommented:
Please post a workbook with at least 10 rows of data illustrating how you want it to look.

MMDCiscoAuthor Commented:
No, not homework. Just an interesting problem I ran into last night when I came across a lookup issue for a small project.  I'm too old for homework.                                                                                                                                                        
zorvek (Kevin Jones)ConsultantCommented:
Place this array formula in cell C2 and copy to the rest of the result cells:


Press CTRL+SHIFT+ENTER to enter an array formula.

See the attached workbook.


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MMDCiscoAuthor Commented:
Dang.  I think it would have taken me 3 months to come up with that.  Thank you.  I do have far too many rows and calculations to make for this to run outside of a database but the solution is exactly as requested.

I did make some modifications for portability by using named ranges for obvious reasons.  Thank you.

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Microsoft Excel

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