You can use the Indirect function, as in:
=indirect("B3")

or,
=indirect(if(a1=a2,"B3","C3"))

or,
=indirect(if(a1=a2,"B","C")&if(a3=a4,"3","4"))
etc.

Regards,
Fred

"W.R" wrote in message
...
I would like to create a cell address ie. ( B3 ) from the results of two if
statements.

One if statement provides me the Column ( B ) the other provides the row
( 3 )

I need to know if I can take the results of the IF statements the B and
the 3 and create a cell address B3 so I can point to the value in that
cell.