formula to show a different result in a set cell based on matching criteria.

Hi

HELP!!!!!

I require a formula to return different values in a set cell based upon other cells meeting a set criteria.
In the attached example for instance.

Each name may have a different number/text or may be blank
If the name is blank, the VALUES Apple (M2) would be shown in set cell, i.e B1=H2 and D4=L2, because Ben is "" (Blank) A3 would return 44.

however if the VALUES selection in cell D1=L3 (PEARS) in the same table then Cell A3 would = M3 (SHAPE)

Another condition is - if cell H3 (AARON) is selected in B1 and L2 is selected in D1 then the value of cell H3 (Granny) would overide the Value of cell L2 (APPLES) and would show I3 (GRANNY)


I really hope that makes sense.