Returning Closest Match between "y" and "z" to "X"

Problem :

I have to RETURN the CLOSEST match to "X"

EG. X=60, y=61, z=58
Y (61) is the closer match to 60 and needs to be displayed

or lets look at this one :

X=0, y=-1, z=2

Y is closer to X than z and therefor needs to be displayed.

I found solutions if you have a table...but I have one specific cell i need to reference against.

any ideas anyone?

Or, assuming your X values are in column A, your Y values in column B and your Z values in column C you could try:

=IF(ABS(B2-A2)>=ABS(C2-A2),C2,B2)

Which will get around the problem of a SUM returning a negative value.

Steve