Seems to work fine for me as long as you have data in row 1 to feed that
final argument. Can see rows changing, but probably not columns, so not
sure why you wouldn't just use 3 as opposed to COUNTA(AR!$1:$1) though

--
Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

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It's easier to beg forgiveness than ask permission :-)
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"Guido" wrote in message
...
I have a 3 column, around 400 rows of a spreadsheet. I named the list
customers and have it look like this:
=OFFSET(AR!$B$3,0,0,COUNTA(AR!$B:$B),COUNTA(AR!$1: $1))
When I try to use it I get an error message that says:"The list source
must be a delimited list, or a reference to a single row or column". I
got
frustrated so I changed it so I could use only one column. However what
can
I do to be able to use all three columns, or two columns?