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Default Offset

when using offset to refer to a range that changes, can i refer to a specific
range rather than a column? I am using a formula that Bernie helped me with
yesterday. It won't calculate when there are blanks.

The formula is:
=INDEX([NEAST2_1.XLW]Sheet7!$A$42:$A$51,
IF(ISERROR(MATCH(-MIN(ABS([NEAST2_1.XLW]Sheet7!$N$42:$N$51)),
[NEAST2_1.XLW]Sheet7!$N$42:$N$51,
0)),MATCH(MIN(ABS([NEAST2_1.XLW]Sheet7!$N$42:$N$51)),
[NEAST2_1.XLW]Sheet7!$N$42:$N$51,
0),MATCH(-MIN(ABS([NEAST2_1.XLW]Sheet7!$N$42:$N$51)),
[NEAST2_1.XLW]Sheet7!$N$42:$N$51, 0)))

Thank you
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