I have two sheets in this file, the first sheet, "DIST", has "x"s in various columns marking the channel for which the product (Col A.) is sold. For the second sheet "CHANNEL" I would like to return the column headers from the "DIST" sheet for those columns that have the "x" based on the criteria of product ("Gum" in Col. A on DIST tab matches "Gum" in Col A of "CHANNEL" tab). I have tried various syntaxes of INDEX, MATCH, COLUMN and ROW, but have not been successful. I manually filled in the "CHANNEL" sheet to show what it should look like with a successful formula.