One way is to put this in a REGULAR macro module. Assuming col X type
=fl("abc")

Function fl(mv)
fl = Columns("X").Find(What:=mv, LookIn:=xlValues, _
LookAt:=xlWhole, SearchOrder:=xlByRows, _
SearchDirection:=xlPrevious, MatchCase:=False, _
SearchFormat:=False).Offset(, 1)
End Function

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"IGM" wrote in message
...
Hi:

I have

abc 0
abc 10
abc 20
abc 30
efg 0
efg 10
abc -20
efg 50


How can I express a formula to obtain -20 for "abc"
and 50 for "efg" out of this data?

My goal is to get the numeric value (B) corresponding to the highest
matching row within the specified range.

Thanks,
IGM