Kaper,

Thanks for your quick reply. I changed your reference of the Q column in your formula to M and its perfect. Well I think, having read further on in your post I am now not sure what is best for my case. I wish to compare distance. I will explain the use as follows...

Essentially I have a set of drill holes, these are drilled using two different methods. I have a value for each hole which I establish on another spreadsheet which I am going to then compare between the different drill holes as per method of drilling (RP or RO). For accuracy purposes i wish to compare each drill hole to the closest nearby hole drilled using the alternative method by distance.

As I am a bit of an amateaur, and by that I mean only two days ago I had no idea how to use VLOOKUP or create a pivot table, I am not 100% certain that the formula represents what I need.

Also, the reason i check that O and P are different is that in data entry due to Re-drills the same hole can mistakedly be entered twice.

Your thoughts?

Kind Regards,
Ben