|Well, as I said, I don't think that there is any set of formula that is going to do that for you.|
All of the LOOKUP functions are only going to find the first occurance of a given number in a given column or row.
In addition, if the date is in a merged cell next to the value(s), it is still in a specific cell.
Let's say your date is in A1 and merged across A1:A5. Let's say the values for that date are in B1:B4. The date is only "next to" the value in B1. It's offset by 1 row from B2 and offset by 2 rows from B3, etc.
Do you see why that might be difficult to write a formula for this, considering you have an unknown number of instances of 23 different values to look for, but we don't know what Row they are in in relation to any given date?
In additon, once we return a date for a given value, we have to move over 1 column for the next time we want to return a date for that same value.
Worst case is that you have to account for up to 31 occurances of every value, so you would need something like 713 formulas, all of which could find any of the 23 values - and up to 5 different ones - for each date.
I'd like to hear from others to see if they have any ideas, but based on your description, I don't see this being done with formulas.
Assuming a macro is going to be needed, it would be helpful if you provided the ranges for the search, etc.
What columns/rows are your dates in? What columns/rows do we need to search for the values in? etc.
Do you have a copy of workbook that you could provide for testing purposes?