OFFSET() is a function in Google Sheets that allows you to reference a range of cells that is offset from a starting cell by a specified number of rows and columns.

The function takes the following arguments:

cellreference: The starting cell from which you want to offset. offsetrows: The number of rows you want to offset from the starting cell. A positive value will move the reference down, and a negative value will move it up. offset_columns: The number of columns you want to offset from the starting cell. A positive value will move the reference to the right, and a negative value will move it to the left. height (optional): The number of rows you want to include in the range starting from the offset cell. If not specified, the range will include all rows from the offset cell to the end of the sheet. width (optional): The number of columns you want to include in the range starting from the offset cell.

If not specified, the range will include all columns from the offset cell to the end of the sheet.

Here's an example of how to use the OFFSET() function in Google Sheets:

Suppose you have a table of data in cells A1:D10 and you want to create a new table that starts from cell B3 and is two rows tall and three columns wide. You could use the following formula:

=OFFSET(A1,2,1,2,3)

This formula will return a reference to the range of cells that starts from two rows down and one column to the right of cell A1 and is two rows tall and three columns wide.