1. Name="Data" B4:B11 = {"data", 1,2,3,4,5,6,7}
2. formula =OFFSET(Data,1,0,3,1) 's value is 2 when at E6 , seems fine
3. But same formula becomes an error #VALUE! when at E5

Why different result happens at E5 and E6 with same formula? I think
=OFFSET(Data,1,0,3,1) has nothing to do with its own position.

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事情不耐做，問題不耐看。