=OFFSET('UAS Compound Factor'!A5,MATCH(CERS!L53,'UAS Compound
Factor'!A6:A105,0),MATCH(CERS!L54,'UAS Compound Factor'!B5:AL5,0))

isn't this formula finding the value in a cell defined as

1) start at a5
2) find the position of the exact l53 value in a6:a105 and go down that
number of rows
3) find the position of the exact l54 value in b5:al5 and go up that
number of columns

presumably the value of l54 exists in a6:a105 and l53 exists in
b5:al5?

Is a coincidence that you expect the value of 54 to be in row 59 (54
than 5)?


--
duane


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