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Well discarding the VBA way, which would be a bit smoother :O)

A kludge, excel seems to have problems putting more then 8 if then else nested formulas into a cell

so bit of a working workaround....

+in column A got the jan>dec values

+in column B i copied this formula into each cell 1 > 12

=IF(A1="Jan";"01";IF(A1="F

+in column C i copied down this formula

=IF(A7="jul";"07";IF(A7="a

+in column D i copied this one

=IF(B1<>"";B1;C1)

+which should give you the result you want.

you can make column B and C invisible with ... column > hide so you're left with 2 columns.

HTH:O)Bruintje