oooh... a little more complex than I expected.... (which, I guess makes me feel good in a way, thinking it was easier and I just wasn't getting it.)

I applied the first formula like so:

=IF(N(OFFSET(A16:C25,INT((ROW(INDIRECT("1:"&ROWS(A16:C25)*COLUMNS(A16:C25)))-1)/3),MOD((ROW(INDIRECT("1:"&ROWS(A16:C25)*COLUMNS(A16:C25)))-1),3),1,1))," existing","non existing")
but didn't get expected result..

I.e. I put a 5 in F16 and had an occurance of a 5 in A16:C25, but it still returned "non existing". Did I apply it correctly?

Also, the data may have values that could be a mix of text/numbers too.

Thanks Domenic.

(Note: I am logging off now and will check back later or tomorrow)...