Section Access ! help

[Jacob]

Hi All

I have to implement section access on data level. Please help to implement this. 

Fields:

company, Cost, Sales

User:

User1, User2

there is 10 companys in company field . i need to show only 4 country for user1  and user 2 should see all the companys.

Company	Cost	Sales
IND	10	1
UK	12	2
USA	20	3
SA	20	5
AUS	10	4
CHINA	10	6
RUS	55	7
PAK	64	21
UAE	75	31

 i need to show only 4 countries for user1

Company	Cost	Sales
IND	10	1
UK	12	2
USA	20	3
SA	20	5

and User1 should not see omit filed.

COUNTRY	OMIT
IND	ALL
UK	COST
USA	ALL
SA	SALES

when user1 login with section access he should able to see 

IND , COST ,SALES

UK, NO , SALES

USA , COST, SALES

SA , COST, NO