L1 has the formula
=ADDRESS(4,MATCH(L$2,$3:$3,0))
This returns $g$4

L2 has the value 08

Range d3 €“ j3 has the values
D e f g h I j
Row 3 07,07,07,08,08,08,08
Row 4 23,22,21,23,21,21,22

L4 as the formula
=SUM(OFFSET(INDIRECT(L$1),0,0,1,COUNTIF($3:$3,L$2) ))
This returns 87

This is all very well.

When I try to replace the indirect portion of L4 with the address formula
from L1 it errors.

=SUM(OFFSET(ADDRESS(4,MATCH(L$2,$3:$3,0)),0,0,1,CO UNTIF($3:$3,L$2)))
?????

Any ideas???
Peter