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Use MATCH to determine the row and column, then ADDRESS and INDIRECT to get the value of that cell.

For example, look up the cell where the value in column A is 8 and the value in row 1 is 4,00% (0,04).

=INDIRECT(ADDRESS(MATCH(8;A2:A11);MATCH(0,04;B1:G1)+1))

Instead of A2:A11, a named range may be used.

Use MATCH to determine the row and column, then ADDRESS and INDIRECT to get the value of that cell.

For example, look up the cell where the value in column A is 8 and the value in row 1 is 4,00% (0,04).

=INDIRECT(ADDRESS(MATCH(8;A2:A11);MATCH(0,04;B1:G1)+1))

Instead As a further improvement, instead of A2:A11, a A2:A11 and B1:G1, named rangeranges may be used.