Index: src/scratchpad/src/org/apache/poi/hssf/record/formula/functions/Match.java
===================================================================
--- src/scratchpad/src/org/apache/poi/hssf/record/formula/functions/Match.java	(revision 627801)
+++ src/scratchpad/src/org/apache/poi/hssf/record/formula/functions/Match.java	(working copy)
@@ -26,7 +26,6 @@
 import org.apache.poi.hssf.record.formula.eval.RefEval;
 import org.apache.poi.hssf.record.formula.eval.StringEval;
 import org.apache.poi.hssf.record.formula.eval.ValueEval;
-import org.apache.poi.hssf.util.AreaReference;
 
 /**
  * Implementation for the MATCH() Excel function.<p/>
@@ -188,7 +187,7 @@
 	private static double evaluateMatchTypeArg(Eval arg, int srcCellRow, short srcCellCol) 
 			throws EvalEx {
 		Eval match_type = arg;
-		if(arg instanceof AreaReference) {
+		if(arg instanceof AreaEval) {
 			AreaEval ae = (AreaEval) arg;
 			// an area ref can work as a scalar value if it is 1x1
 			if(ae.isColumn() &&  ae.isRow()) {
Index: src/scratchpad/testcases/org/apache/poi/hssf/record/formula/functions/TestMatch.java
===================================================================
--- src/scratchpad/testcases/org/apache/poi/hssf/record/formula/functions/TestMatch.java	(revision 627801)
+++ src/scratchpad/testcases/org/apache/poi/hssf/record/formula/functions/TestMatch.java	(working copy)
@@ -21,6 +21,7 @@
 
 import org.apache.poi.hssf.record.formula.AreaPtg;
 import org.apache.poi.hssf.record.formula.eval.Area2DEval;
+import org.apache.poi.hssf.record.formula.eval.AreaEval;
 import org.apache.poi.hssf.record.formula.eval.BoolEval;
 import org.apache.poi.hssf.record.formula.eval.ErrorEval;
 import org.apache.poi.hssf.record.formula.eval.Eval;
@@ -53,6 +54,13 @@
 		NumericValueEval nve = (NumericValueEval)actualEval;
 		assertEquals(expected, nve.getNumberValue(), 0);
 	}
+	/**
+	 * Convenience method
+	 * @return <code>new Area2DEval(new AreaPtg(ref), values)</code>
+	 */
+	private static AreaEval createAreaEval(String ref, ValueEval[] values) {
+		return new Area2DEval(new AreaPtg(ref), values);
+	}
 	
 	public void testSimpleNumber() {
 		
@@ -64,10 +72,8 @@
 			new NumberEval(25),	
 		};
 		
-		AreaPtg areaPtg = new AreaPtg("A1:A5");
-		Area2DEval ae = new Area2DEval(areaPtg, values);
+		AreaEval ae = createAreaEval("A1:A5", values);
 		
-		
 		confirmInt(2, invokeMatch(new NumberEval(5), ae, MATCH_LARGEST_LTE));
 		confirmInt(2, invokeMatch(new NumberEval(5), ae, MATCH_EXACT));
 		confirmInt(4, invokeMatch(new NumberEval(10), ae, MATCH_LARGEST_LTE));
@@ -86,10 +92,8 @@
 			new NumberEval(4),	
 		};
 		
-		AreaPtg areaPtg = new AreaPtg("A1:A5");
-		Area2DEval ae = new Area2DEval(areaPtg, values);
+		AreaEval ae = createAreaEval("A1:A5", values);
 		
-		
 		confirmInt(2, invokeMatch(new NumberEval(10), ae, MATCH_SMALLEST_GTE));
 		confirmInt(2, invokeMatch(new NumberEval(10), ae, MATCH_EXACT));
 		confirmInt(4, invokeMatch(new NumberEval(9), ae, MATCH_SMALLEST_GTE));
@@ -108,8 +112,7 @@
 			new StringEval("Ian"),	
 		};
 		
-		AreaPtg areaPtg = new AreaPtg("A1:A5");
-		Area2DEval ae = new Area2DEval(areaPtg, values);
+		AreaEval ae = createAreaEval("A1:A5", values);
 		
 		// Note String comparisons are case insensitive
 		confirmInt(3, invokeMatch(new StringEval("Ed"), ae, MATCH_LARGEST_LTE));
@@ -129,8 +132,7 @@
 				BoolEval.TRUE,	
 		};
 		
-		AreaPtg areaPtg = new AreaPtg("A1:A4");
-		Area2DEval ae = new Area2DEval(areaPtg, values);
+		AreaEval ae = createAreaEval("A1:A4", values);
 		
 		// Note String comparisons are case insensitive
 		confirmInt(2, invokeMatch(BoolEval.FALSE, ae, MATCH_LARGEST_LTE));
@@ -157,8 +159,7 @@
 				new StringEval("Ed"),	
 		};
 		
-		AreaPtg areaPtg = new AreaPtg("A1:A13");
-		Area2DEval ae = new Area2DEval(areaPtg, values);
+		AreaEval ae = createAreaEval("A1:A13", values);
 		
 		assertEquals(ErrorEval.NA, invokeMatch(new StringEval("Aaron"), ae, MATCH_LARGEST_LTE));
 		
@@ -181,4 +182,34 @@
 		confirmInt(12, invokeMatch(BoolEval.TRUE, ae, MATCH_LARGEST_LTE));
 	}
 	
+
+	/**
+	 * Ensures that the match_type argument can be an <tt>AreaEval</tt>.<br/>
+	 * Bugzilla 44421
+	 */
+	public void testMatchArgTypeArea() {
+		
+		ValueEval[] values = {
+			new NumberEval(4),	
+			new NumberEval(5),	
+			new NumberEval(10),	
+			new NumberEval(10),	
+			new NumberEval(25),	
+		};
+		
+		AreaEval ae = createAreaEval("A1:A5", values);
+
+		AreaEval matchAE = createAreaEval("C1:C1", new ValueEval[] { MATCH_LARGEST_LTE, });
+		
+		try {
+			confirmInt(4, invokeMatch(new NumberEval(10), ae, matchAE));
+		} catch (RuntimeException e) {
+			if(e.getMessage().startsWith("Unexpected match_type type")) {
+				// identified bug 44421 
+				fail(e.getMessage());
+			}
+			// some other error ??
+			throw e;
+		}
+	}
 }