I'm using the concatenate function (or the "&") to combine 2 cells. One cell
is the number 2006 and the other cell is the number 1. I've added a space
using quotes in between so the answer should be "2006 1."
In one spreadsheet this works fine. I try the same procedure in another
open spreadsheet but it gives me the #value error. I've even cut the three
cells (the last of which includes the formula) to the new spreadsheet, and it
gives the same error. The links are correct, it just doesn't work
consistently.

Any thoughts?

tia,
Dave