To use as part of Data Validation, you'll have to make a few adjustments. Based on your last post it appears you already have named ranges for your letters, e.g "B" is equivalent to J1:J10, while "C" is "L1:L5", etc.
1. Create a named range for cell B7 on sheet '2' (Formulas tab > Define Name)
....Next to 'Name' type a name, like "sheet2B7"
....Next to 'Refers to' type (or copy/paste) the formula below
....Click OK to close the New Name window.
2. Create another named range for the lookup function
....Next to 'Name' type a name, like "bodylocation"
....Next to 'Refers to' type (or copy/paste) the formula below
=LOOKUP(sheet2B7,{"AbsH","AbsP","AbsR","Back","Biceps","Chest","Forearms","Lats","Legs","Shoulders","Traps","Triceps"},{"J","L","K","E","F","B","H","I","M","D","A","G"})
....Click OK to close the New Name window.
3. In the cell where you want to use a Data Validation list, open the Data Validation dialog, choose List and set the Source to:
If you enter an invalid value in '2'!B7, your data validation list will simply be empty. When a correct value is typed in that cell, the named range corresponding to the letter will be available in the drop-down.
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