I am trying to lookup a value without using the vlookup or hlookup
functions, as I am unable to. My data range is in A1:D2. I need to find the
corresponding value in row 1 from the lookup_value in row 2.

Example:

45 60 35 79
AA BB CC DD

The lookup_value is CC. I need the result to be 35.

vlookup and hlookup cannot be used in this case. What are my alternatives?

Ruan