Again I really appreciate your help. I have applied your suggestions
and here's where I am:

="<your drive/directory path here\[Detail Account Budgets.xls]"

Note that I'm not including the initial delimiting single quote. Then
you should be able to use pull in

=MATCH($B$3,pull("'"&XRB&B99&&"'!$B$51:$B$70"))

The directory will change periodically as I freeze the files and use
new working versions, so I set up the formula as follows:

=MATCH($B$3,PULL("'"&Directory&"\"&DAB&B22&"'!"&DA BRows))

Here are the name defs:
Directory ="F:\Budget\2006 Budget\First Draft"
DAB ="[Detail Account Budgets.xls]"
DABRows ="$B51:$B70"

So the formula should evaluate to:
=MATCH($B$3,PULL('F:\Budget\2006 Budget\First Draft\[Detail Account
Budgets.xls]5230'!$B51:$B70))

And it is returning a #VALUE! error.

I tried typing in the text directly without the named ranges and I
still get #VALUE!

If I take the PULL( ) out of the typed version then the formula evalues
as expected.

Am I missing something here about how PULL works?

Thanks again so much for your help.