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97だとFunctionで、Findが使えないので未検証。
もしかしたら、2000もダメかも。
セルにこんな感じで..。
=BCK(A:A,B1)
Function BCK(Col As Range, Cel As Range) As Variant
Dim CCL as range
If TypeName(Col) <> "Rnage" And TypeName(Cel) <> "Range" Then
BCK = CVErr(xlErrValue)
Exit Function
ElseIf Col.Columns.Count > 1 Or Cel.Count > 1 Then
BCK = CVErr(xlErrValue)
Exit Function
End If
With ActiveSheet.Range("A1:A" & Cel.Row)
Set CCL = .Find(Cel.Value, , xlValue, , , xlPrevious)
End With
If CCL Is Nothing Then
BCK = CVErr(xlErrValue)
Else
BCK = CCL.Row
End If
End Function
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