Match Index Formula?

You can enter this formula in B10 and copy down and across

=IFERROR(IF(INDEX($B$3:$F$5,MATCH($A18,$A$3:$A$5,0),MATCH(B$17,$B$2:$F$2,0))="","",INDEX($B$3:$F$5,MATCH($A18,$A$3:$A$5,0),MATCH(B$17,$B$2:$F$2,0))),"")

If your data is numeric, then we can use this:

[B10]=SUMPRODUCT(($B$3:$F$5)*($B$2:$F$2=B$9)*($A$3:$A$5=$A14))
Copy down and across

However, this will result in Zero at intersections that don't exist.  of course, you could put an IF statement around it to turn it to blank if not found.

=IF(equation=0,"",equation)

See attached.

Dave
Book1.xls

If the data is not numeric, then the INDEX/MATCH approach works fine:

[B10]=IF(ISERROR(INDEX($B$3:$F$5,MATCH($A10,$A$3:$A$5,0),MATCH(B$9,$B$2:$F$2,0))),"",INDEX($B$3:$F$5,MATCH($A10,$A$3:$A$5,0),MATCH(B$9,$B$2:$F$2,0)))

And if you want blanks to appear as blank on the MATCH condition (e.g., if no P is there, you want blank, not zero), then use this:
[b10]=IF(OR(ISERROR(MATCH($A10,$A$3:$A$5,0)),ISERROR(MATCH(B$9,$B$2:$F$2,0))),"",IF(INDEX($B$3:$F$5,MATCH($A10,$A$3:$A$5,0),MATCH(B$9,$B$2:$F$2,0))=0,"",INDEX($B$3:$F$5,MATCH($A10,$A$3:$A$5,0),MATCH(B$9,$B$2:$F$2,0))))

Copy down and across.

See attached.

Dave
Book1.xls

It is not working for me, can you put it in the Excel file?