This is relatively easy if you setup the raw data table like a database:

Instead of this:

Apples........Granny Smith
...................Golden Delc
...................Honey Crisp
Cars............Chevy
....................Ford
...................Chrysler

Set it up like this:

Apples........Granny Smith
Apples........Golden Delc
Apples........Honey Crisp
Cars............Chevy
Cars............Ford
Cars...........Chrysler

Otherwise, it would be *extremely complicated* if it can be done at all
(although I didn't try it but I'm pretty good with lookups)

Here's a sample file:

2-way lookup.xls 15.5kb
http://cjoint.com/?kwbFTJLjeu

The formulas are array formulas:

How to enter an array formula:

http://cpearson.com/excel/array.htm

Biff