"Bob" wrote...
....
>How do I change the function to get the closest value either higher or
>lower than the exact number? At the most I am missing exact values by
>.01. Can OFFSET be added? If so how?
....

It requires entering the whole formula as an array formula. The MATCH call
would change to something like

MATCH(MIN(ABS(List-TargetValue)),ABS(List-TargetValue),0)