Maybe this:
=LEFT(A23,1)&B12

A simple recorded macro yields this:
Range("A99").Select
ActiveCell.FormulaR1C1 = "=LEFT(R[-76]C,1)&R[-87]C[1]"

HTH,
Ryan---

--
Ryan---
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"YGSBill" wrote:

I am new to Excel programming and have run into a problem.
I will try to describe as best as I can:

Cell A23 has text "ABC"
Cell B12 has formula which results in the number 23

What I would like to do in cell A99 is "=A23" where "A" is fixed and the
"23" comes from cell B12. In other words it would look something like this:
=A(B12)

The above does not work...even if I convert 23 to text.

Any suggestions?