My goal is to use MATCH/INDEX to get a value out of a larger table but I can’t even get the simplest MATCH to work.

A1=A B1=14 C1=A1&B1
A2=A B2=26 C2=A2&B2
A3=B B3=14 C3=A3&B3
A4=B B4=26 C4=A4&B4

=MATCH(“B14”,A1:A4&B1:B4,0)
Just returns #VALUE

However, =MATCH(“B14”,C1:C4,0) works…
I would have expected the same result from both MATCH queries.
Has something changed so that this doesn’t work with newer versions?

Running Excel 2010 on a Win 7 Pro laptop.
Ideas?