Returns a reference to a range that is a specified number of rows and columns from a cell or range of cells. The reference that is returned can be a single cell or a range of cells. You can specify the number of rows and the number of columns to be returned.
Syntax
OFFSET(reference,rows,cols,height,width)
Reference is the reference from which you want to base the offset. Reference must refer to a cell or range of adjacent cells; otherwise, OFFSET returns the #VALUE! error value.
Rows is the number of rows, up or down, that you want the upperleft cell to refer to. Using 5 as the rows argument specifies that the upperleft cell in the reference is five rows below reference. Rows can be positive (which means below the starting reference) or negative (which means above the starting reference).
Cols is the number of columns, to the left or right, that you want the upperleft cell of the result to refer to. Using 5 as the cols argument specifies that the upperleft cell in the reference is five columns to the right of reference. Cols can be positive (which means to the right of the starting reference) or negative (which means to the left of the starting reference).
Height is the height, in number of rows, that you want the returned reference to be. Height must be a positive number.
Width is the width, in number of columns, that you want the returned reference to be. Width must be a positive number.
Remarks
 If rows and cols offset reference over the edge of the worksheet, OFFSET returns the #REF! error value.
 If height or width is omitted, it is assumed to be the same height or width as reference.
 OFFSET doesn't actually move any cells or change the selection; it just returns a reference. OFFSET can be used with any function expecting a reference argument. For example, the formula SUM(OFFSET(C2,1,2,3,1)) calculates the total value of a 3row by 1column range that is 1 row below and 2 columns to the right of cell C2.
Example
The example may be easier to understand if you copy it to a blank worksheet.
How to copy an example
 Create a blank workbook or worksheet.
 Select the example in the Help topic.
Note Do not select the row or column headers.
Selecting an example from Help
 Press CTRL+C.
 In the worksheet, select cell A1, and press CTRL+V.
 To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.

A 
B 
Formula 
Description (Result) 
=OFFSET(C3,2,3,1,1) 
Displays the value in cell F5 (0) 
=SUM(OFFSET(C3:E5,1,0,3,3)) 
Sums the range C2:E4 (0) 
=OFFSET(C3:E5,0,3,3,3) 
Returns an error, because the reference is not on the worksheet (#REF!) 
