=OFFSET($A$1,(ROW()-ROW($A$1)+IF(ROW()=1,1,-1))*IF(ROW()=1,2,1),COLUMN($F$1)-COLUMN($A$1))
i upload a excel file in https://skydrive.live.com/redir?resid=FF9C73CAE52F48A2!118
SirJB7 solve my problem. but i want to understand his formula because i applied on different sheet