Hopefully you won't have more than one double match in each block or the
others won't work.

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Don Guillett" wrote in message
...
One way to lookup 400 for acct 12002 to get 40
=VLOOKUP(12002,INDIRECT("b"&MATCH(400,A:A,0)&":c"& MATCH(400,A:A)),2)

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Michelle7890" wrote in message
...
I have a spreadsheet (example below). I want to be able to look up the
first
value which is a cost center, then within that cost center find an
account
number and return the $value. For example I want to look up account
12001 in
Cost Center 300 and get the value answer $10.
How can I do this?

Column A Column B Column C
Cost center # Account# $Value
300 12001 $10
300 12002 $30
300 12003 $50
400 12001 $20
400 12002 $40
400 12003 $60