Hi
Try in B8:
=MAX(IF($A$1:$A$3=A8,$B$1:$B$3-$E$1:$E$3,IF($D$1:$D$3=A8,$E$1:$E$3-$B$1:$B$3)))
This in an array formula, you have to confirm it with CTRL+SHIFT+ENTER.
Copy down
<table border="1" cellpadding="1" style="background:#FFF; border-collapse:collapse;border-width:2px;border-color:#CCCCCC;font-family:Arial,Arial; font-size:10pt" ><tr><th style="border-width:1px;border-color:#888888;background:#9CF " > </th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" >A</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >B</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >C</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" >D</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >E</th><th style="border-width:1px;border-color:#888888;background:#9CF; text-align:center" width=30 >F</th></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>1</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Arsenal</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">2</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">v</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Liverpool</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">3</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>2</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Man United</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">1</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">V</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Arsenal</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">4</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>3</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Man United</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">0</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">v</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Liverpool</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">2</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>4</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>5</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>6</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>7</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Max</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>8</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Liverpool</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">2</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>9</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Man United</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">-2</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>10</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:left;border-width: 1px;border-color:#888888; ">Arsenal</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; ">3</td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;background:#9CF; text-align:center; " ><b>11</b></td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td><td style="border-width:1px;border-color:#000000; padding-left:0.5em; padding-top:0.4em; padding-right:0.5em; padding-bottom:0.25em;text-align:right;border-width: 1px;border-color:#888888; "> </td></tr><tr><td colspan=7 style="background:#9CF; padding-left:1em" > [Book2.xls]Sheet3</td></tr></table>