=INDEX(SALES,MATCH(A1,INDEX(SALES,0,1),0),MATCH(A2 ,INDEX(SALES,1,0),0))

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Regards,
Tom Ogilvy

"James" wrote in message
...
if the left column is Bill, John, Joe
and the column headers are Jan, Feb, Mar.....
and the table is named Sales

A1 is named Salesman and contains John,
A2 is named Month and contains Mar
What is the best formula to lookup John's sales in March?