Try something like this:

Using your sample data with Category in Col_A and Items in Col_B

C1: Granny Smith
D1:
=INDEX(A1:A10,MATCH(2,1/(1-ISBLANK(A1:INDEX(A1:A10,MATCH(C1,B1:B10,0),1)))))

Note 1: Commit that array formula by holding down the [Ctrl][Shift] keys and
press [Enter].

In that example, D1 equates to "Apples".

Note 2: In case the posting wraps incorrectly, there are NO spaces in that
formula.

Does that help?

***********
Regards,
Ron

XL2002, WinXP-Pro


"Dan" wrote:

I have two columns with multiple sets of data, based on the entered value I
need the corresponding header returned.

For example:
Column A Column B
Apples Green
Red
Granny Smith
Mutsu
Red Delicious

Oranges Naval
Manderin
Clementine
Tangerine

Now based on a response in another sheet I need to return either "Apple" or
"Orange".

=INDEX('Fruit'!A1:A65535,MATCH(K50,'Fruit'!B:B6553 5,0)) will work if I copy
Apple next to each apple type, but for other items the list of options can
grow dramatically.

Thanks

Dan