I have two workbooks "A" and "B". In workbook "A", the formula

=INDIRECT("B" & ROW())

evaluates as expected. In workbook "B" it evaluates to

#VALUE!

If I change the formula in workbook "B" to

=INDIRECT("B" & TEXT(ROW(), "0"))

it now evaluates correctly. I see no obvious difference between the two workbooks. Why do I need to add "TEXT" to the formula in workbook "B" to get it to evaluate correctly?...TIA, Ron