Debra,

Thanks a lot for your reply.

I tried that but it doesn't help for list of values.

More specifically:

I have 12 columns, each containing a list of 100 values (1 value in a
cell).

Based on the value of a cell, different from the cells mentioned
above, in range of 1 to 12 one of the list is to be selected in Drop
down list (using Data Validation ---List ----Formula).

The above mentioned field at the end of path allows only 8
IF-THEN-ELSE type statements.

I tried using Index, Match, address functions etc. but I am not able
to get the solution.