I have values in row 2, say in columns A through Z (so cells A2 thru Z2)
for values that happen in months 1 thru 26, respectively. In row 3, I would
like to see those same values appear, but delayed by "N" months. Let's say
N is the value of cell A1, a value that may change from time to time. So,
for example, if cell A2 has the value 4 in it, and if N=3, I would like cell
D3 to have the value 4 in it also.

I have seen this done with an offset function, but it doesn't seem to be
working for me. Can someone tell me what my equations in row 3 need to be?
Do I need to use a range name?

Thanks!
Dean