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That said.... What you are trying to do is ultimately and simply *not possible* in Access, so you will have to find a livable workaround (which as workarounds go, is unlikely to look or behave 'exactly' as you want it to).
Further, the purpose of conditional formatting in general is to make certain values stand out. Hiding entire records just strikes me as contrary to that purpose. So I'm curious about things like:
1. How many rows of data are we talking about?
2. What are the rules involved in hiding specific records?
3. What is the overall reason for hiding these records?
There may be a better approach than conditional formatting to handling these "gaps" in your data presentation.
HideCheckBox.accdb