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Domenic
 
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Hi Bob!

I believe the reason the formula returns a #VALUE! error is due to
'de-referencing'. As Biff has already shown, the function N() can be
used for this...

=SUMPRODUCT(N(INDIRECT("'"&H1:H2&"'!A1"))*(N(INDIR ECT("'"&H1:H2&"'!A1"))<
100))

Hope this helps!

In article ,
"Bob Phillips" wrote:

=SUMPRODUCT(TRANSPOSE((INDIRECT("'"&H1:H2&"'!A1")) *(INDIRECT("'"&H1:H2&"'!A1
")<100)))

--
HTH

Bob Phillips