How to Use a Letter to Represent a Value in Excel

1. Launch Microsoft Excel.
2. In the Excel spreadsheet, type a letter in the column 'A' (for example, in the cell 'A1'). Type the value, which should be represented by the letter, in the same row in the column 'B' namely in the cell 'B1.'
3.
Repeat Step 2 to add to the spreadsheet other letters you wish to associate with values. Make sure to add one such 'letter-value' entry per row. In the example shown in the figure, the array 'letter-value' spans six rows from the cells 'A1' and 'B1' to 'A6' and 'B6.'
4. In the Excel spreadsheet, select a cell in which you want to insert the value using a letter. Type the following function: '=LOOKUP('T',A1:B6)', then press 'Enter.' Note that 'A1' and 'B6' are the first and last cells in the array defined in Step 2. 'T' is the letter. In our example, the value '9.06' appears in the cell.
5. Use the form 'LOOKUP('letter',A1:B6)' as an argument for any function. For instance, select a cell and type '=SUM(LOOKUP('u',A1:B6),LOOKUP('A',A1:B6))'. Press 'Enter.' The sum of two numbers represented by letters 'u' and 'A' appears in the cell. In our example, it is 18.17 (12.5 5.67).