I urgently need to define a formula that execute the following:

I need to do a vlookup on Value 1 to return in the value in column "C" ONLY
AND ONLY IF the value in column "B" is "SP". Then I need to do a vlookup on
Value 1 to return the value in column "C" ONLY ANLY IF the value in column
"B" is "ZA"



Value 1 SP 1000035
Value 1 ZA 1000036
--
Regards,
Jeff