Excel 2003 - Returning the date in column for matching values

Hello Leith Ross,

Thank you for the explanation, I now understand what COLUMN does in the formula.

Could you please help me with the #1 that i mentioned in my earlier reply (if the item# in column P is not in the order of the number, which is going to be the case in reality, it does not show the correct dates. (See the file attached)). Please see the 'data ver1 - need updates.xls' file that I have attached in my last response.
The formula should look up for the correct item# and then look up the day# that we need and return the date for that cell.

In reality, I have the data from column O in a different sheet as the date range can go on and on from column B to anything...