Drop down based on multiple validation lists

If you name the lists you can use the INDIRECT function to refer to the appropriate Source.
Say the three cells with Companies 1 to 3 under the 111 heading are named...
_111Cos
and similarly for the two other Company lists...
_222Cos
_333Cos

then on the Data Validation dialogue this formula will refer to the appropriate companies depending on the value selected in B12...
=INDIRECT("_"&$B$12&"Cos")

Beau Nydal