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Sam via OfficeKB.com
 
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Hi Domenic,

If you can spare the time, would you mind explaining what each part of the
formula is doing.

Your Formula:
=INDEX(Date,MATCH(2,1/(COUNTIF(OFFSET(Numbers,ROW(Numbers)-MIN(ROW(Numbers))
,0,1),72)*COUNTIF(OFFSET(Numbers,ROW(Numbers)-MIN(ROW(Numbers)),0,1),73))))

....confirmed with CONTROL+SHIFT+ENTER.

Thanks again for your help.
Sam

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