Hello

I have three columns of data which I would like to get into a table.

I cant use a pivot table as each column is alpha none are numeric What I am
after is some kind of look up function that would look up both the column
heading in column 1 and row title in column 2 and then return the data in
column 3

Something like below....

Has any body got any ideas?

Thanks

Raw......

Column Row Data

Budget1 Code1 unique1

Budget1 Code2 unique2

Budget1 Code3 unique3

Budget2 Code1 unique4

Budget2 Code2 unique5

Budget2 Code3 unique6

Budget3 Code1 unique7

Budget3 Code2 unique8

Budget3 Code3 unique9


Table......

Budget1 Budget2 Budget3

Code1 unique1 unique4 unique7

Code2 unique2 unique5 unique8

Code3 unique3 unique6 unique9