Try this formula in C2 on the Material Costs sheet. You can "fill" it down
and it will work for each row on that sheet. Adjust the addresses referenced
on the Sellers sheet to match all the columns/rows you actually use on it.

=INDEX(Sellers!$A$1:$D$4,MATCH(A2,Sellers!$A$1:$A$ 4,0),MATCH(B2,Sellers!$A$1:$D$1,0))

Remember that even if it appears on 2 rows here, it is really one continuous
formula for the cell in the workbook.

Hope this helps.
"Iraj" wrote:

Hi again all:
I have in sheet 1;(Material Costs)
A B C
1 Items Seller Price
2 Sand Dropdown List
3 Cement Dropdown List
4 Bars Dropdown List

I have in sheet 2;(Sellers)
A B C
D
1 Items Mick Sam
Jim
2 Sand 2$ 3$
2.5$
3 Cement 5$ 5.2$
4.9$
4 Bars 12$ 10.5$
11$

Units are same. What formula in sheet 1, can i write that when dropdown list changes the name the exact price of the related seller's name appears in C2:C4 respectively?

I tried with IF combination with VLOOKUP which result was #NAME?
Thanks for instruction.