Thanks Harlan

I have been assuming that the OFFSET() function returned a value instead
of a potential range reference and I quite glossed over the height and width
parameters. I assume from your comments that the INDIRECT([constructed
string]) method is rather inefficient for the purpose intended. I thought so
too. For my application, the only change required of your formula is to add
each previous value (M2 + MATCH(...)) to obtain a vector table referenced to
the head to the head of the column. Hopefully this exchange has enlightened
others to this application possibility.

MLB