Reference A Cell Conditionally Using ADDRESS And INDIRECT Functions

[Admin]

.. I thought that both the first characters of the two cells would be the same. That's why I've excluded that.

fair enough.

Also, the formula you suggested above leaves a trailing 'x' because there's a blank character in the end. A trim can be added

Thanks.

if both the first characters are same, you can use this as well.

=IF(ROWS(B$2:B2)>1,SUBSTITUTE(MID(TRIM($B$1),ROWS( B$2:B2),1)," ","x"),SUBSTITUTE(MID(TRIM($A$2),COLUMNS($B2:B2),1 )," ","x"))