It's all explained in help.
MATCH(lookup_value,lookup_array,match_type)
If match_type is 0, MATCH finds the first value that is exactly equal to
lookup_value. Lookup_array can be in any order.
OFFSET(reference,rows,cols,height,width)
Reference is the reference from which you want to base the offset.
Reference must refer to a cell or range of adjacent cells; otherwise, OFFSET
returns the #VALUE! error value.
Rows is the number of rows, up or down, that you want the upper-left cell
to refer to. Using 5 as the rows argument specifies that the upper-left cell
in the reference is five rows below reference. Rows can be positive (which
means below the starting reference) or negative (which means above the
starting reference).
Cols is the number of columns, to the left or right, that you want the
upper-left cell of the result to refer to. Using 5 as the cols argument
specifies that the upper-left cell in the reference is five columns to the
right of reference. Cols can be positive (which means to the right of the
starting reference) or negative (which means to the left of the starting
reference).
Height is the height, in number of rows, that you want the returned
reference to be. Height must be a positive number.
Width is the width, in number of columns, that you want the returned
reference to be. Width must be a positive number.
--
HTH
Bob Phillips
(replace somewhere in email address with gmail if mailing direct)