If I understand what you're looking for,

Column labels in B1:K1
Row labels in A2:A5
Data in B2:K5

Enter row label to find in L1,
Enter column label to find in L2.

If datalist in B2:K5 is numbers only, try:
=SUMPRODUCT((A2:A5=L1)*(B1:K1=L2)*B2:K5)

If datalist contains text and/or numbers, try:
=INDEX(B2:K5,MATCH(L1,A2:A5,0),MATCH(L2,B1:K1,0))

--
HTH,

RD

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"naflan" wrote in message
...
I want to refer a value in a table using a formula where the value will
change according to column heading row heading