"T. Valko" wrote...
....
** limited by the number of value arguments that CHOOSE will accept which is
version dependent:

Prior to Excel 2007 value arguments = 29
....

Then why can I enter

=SUM(1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18, 19,20,21,22,23,24,25,26,27,28,29,30)

which Excel accepts and returns 465? Maybe you mean 30 arguments?