I have already used the dropdown suggestion in contexis's website and it does
work. The question I have is in regards to the fact that I am looking to
convert my spreadsheet to HTML and no one can do it with OFFSET function
being in the Data Validation section. So, is there another way to achieve
this same result of a dependent dropdown list without using the OFFSET
function in Data Validation.. or does someone know of a spreadsheet to HTML
conversion tool that can use this function?

Said it wouldn't be easy! Thanks to all who can chime in!!!