First off let me see if I can even explain this.
I have a workbook with 2 tabs. The first tab is the Origin which list an
Origin City and State abbreviations and a Destination City and State
abbreviations. The second tab is a Matrix which in the first column lists
state abbreviation and the top row lists state abbreviations as well and the
data of rates to charge.

What I am trying to do is create a formula that will look at the state to
state abbreviations on my Origin worksheet and match it up on the Matrix
worksheet state to state abbreivation and return the value where the two
states meet.

I used the following formual which is working for some but not others:
=INDEX(Matrix!$C$5:$BL$65, MATCH(B380,Matrix!$B$5:$B$65,0),
MATCH(D380,Matrix!$C$3:$BL$3,0))

I am beginning to be at a loss!!! Any help would be appreciated.
Sandi Gardner