Hi,
The Excel INDIRECT function converts a text string into a cell reference, we want to use this advantage of INDIRECT function for Two-Dimensional Lookup as explained in the following example:

We have merit increases table that based on the annual performance rating of the employee and the position of his/her salary in the salary scale, we are aiming to get the merit increase percentage due to each employee by taking the following steps:

Step (1):
Select the Merit percentages Table and go to the Formula Tab – Select - Create from Selection - to name all rows and columns of the Merit percentages Table.

Name: INDIRECT_1.jpg Views: 20572 Size: 126.1 KB

Step (2)
You can see The Naming Result by selecting Formulas Tab – Name Manager:

Name: INDIRECT_2.jpg Views: 20488 Size: 176.3 KB

Step (3):
Write the Indirect Function in Cells D10, D11, D12

=INDIRECT(B10) INDIRECT(C10)



Name: INDIRECT_3.jpg Views: 20354 Size: 114.1 KB

Attachment: Indirect.xlsx