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Thank you Jim K and Lupp, you both gave me a clearer understanding of ADDRESS vs. INDIRECT. Jim K, the link was exactly what was needed. I usually know what I need but can't phrase the question right to find the answer. I can't use standard cell references because the OFFSET function needs to be used in a VLOOKUP formula that needs to be copied to a large number of cells (more of my wanting to reduce repetitive editing/copying of the same formula block to get this project done).

Thanks again,

Peter