If I understand your question correctly, A2 should contain the following

=INDIRECT(A1&2)

"qatest" wrote:

Here is what I would like to have:

A B

1 B
2 10

Setup a value 'B' in cell A1 and hope to get B2 value "10" in cell A2 -
thought that using ="A1"&2 in cell A2 will work but didn't.....

/QAtest