"Bob" wrote...
....
How do I change the function to get the closest value either higher or
lower than the exact number? At the most I am missing exact values by
.01. Can OFFSET be added? If so how?
....

It requires entering the whole formula as an array formula. The MATCH call
would change to something like

MATCH(MIN(ABS(List-TargetValue)),ABS(List-TargetValue),0)