Alert! first time user...

How do I create a "table" with letters equalling
numerical values that a VLOOKUP function will decifer?
Example: if Cell D3 has "abc" and the created table
(O3:P11) is set up as O3=a, P3=1, and O4=b, and P4=2, and
so on, how do I make the value of D3 to go from abc to
$1.23?

Please advise