Outline:
5 columns A-E: A B C D E
Australia 0.0507 Australia 0.1242
Belgium 0.0254 #N/A Canada
0.2356
Canada 0.0256

First look in column D&E if Belgium is available than take corresponding
number (E). Second if not, look in column A&B if Belgium is available and
take corresponding number (B).

This is how far I got (only it doen't work (yet!):
=IF(((VLOOKUP(B3;$E$2:$F$355;2;FALSE))="#N/A");C3;(VLOOKUP(B3;$B$2:$C$1020;2)))

Please help
Edd