Insertion of picture by xls formula/ naming the picture with multiple selection criteria.

[luckiest man of the world]

Dear All,

Presently for insertion of picture by a formula in xls i am using tutorial from
http://www.jkp-ads.com/Articles/ShowPicture00.asp

but given formula is valid only with single selection criteria,

Can anybody suggest me if I have to select from more than one cell i.e.
One picture is linked with two cells value,

What are modfications required in tha formula.
Formula used in that tutorial are

=OFFSET(Sheet1!$A$1,1,0,COUNTA(Sheet1!$A:$A)-1,1)
AND
=OFFSET(Sheet1!$B$2,MATCH(Sheet2!$B$2,PictureList,0)-1,0,1,1)