I have three columns of data in a worksheet (Name, Report, Usage). In a
separate worksheet, I'd like to construct a matrix with Names in Column A and
Reports in Row 1. I need a function (?) to compare the Report and Name in
the second worksheet to the first and return the Usage.

Example:
Worksheet 1:
Joe Tax Report 5
Joe Income Report 8
Jim Income Report 6
Worksheet 2: (This is what I am trying to do.)
Joe Jim
Tax Report 5
Income Report 8 6
Any help is appreciated