=INDEX(Sheet2!C:C,MATCH(loc&item,A:A&B:B,0))

which is an array formula so commit with Ctrl-Shift-Enter

--

HTH

RP
(remove nothere from the email address if mailing direct)


"Rashid" wrote in message
m...
Hi to All,

Hi,

I want to do a double vlookup, where I want to bring back
cost_of_sales to sheet 1, if the location and item# from sheet 2
matches with the location and item# from sheet1.

The layout is as follows:

sheet 1
location item_# average_inventory

Sheet 2
location item_# cost_of_sales

Can any one help - please.....

Thanks,

Rashid