Gary''s Student wrote:
Without VBA. Say B2 contains your value (40237)
In V2 enter the following array formula:

=ADDRESS(MAX((A1:U200=40237)*ROW(A1:U200)),MAX((A1 :U200=40237)*COLUMN(A1:U200)),4)

This must be entered with CNTRL-SHFT-ENTER rather than just the ENTER key.

The formula will display "B2". To get the contents of the cell BELOW B2:
=OFFSET(INDIRECT(V3),1,0)

You may be able to combine these into a single formula


Nice. Just add one to the row and wrap with INDIRECT (still an array formula):

=INDIRECT(ADDRESS(MAX((A1:U200=40237)*ROW(A1:U200) )+1,
MAX((A1:U200=40237)*COLUMN(A1:U200)),4))