Hi StanJ,

> =OFFSET(namerange,0,0,,) - OFFSET(namerange,0,-2,,)
>
> The first segment
> works fine. The second segment offset (-2 columns) does not, it
> returns #REF!

What is the content of the cell that is in the same row and two
columns to the left of the cell in the upper left corner of range
"namerange"? I think your problem has nothing to do with offset, it's
got to do with what the contents of cells are that you are referring
to. Replace your offset-functions with normal references like =a1-b1
and see if the error still occurs.

arno