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Default Puzzled by statement about R1C1 style in "Escape from Excel Hell"

Hi,

I recently bought the book "Escape from Excel Hell" by Loren Abdulezer.
I like its brisk writing style and many examples. But I'm puzzled by
the following statement (from the sidebar on page 7):

"The R1C1 style formula isn't tied to which cell the formula is written
in. The formula =$A2+B3 appearing in D6 will not match the results of
the formula =$A2+B3 appearing in G17. You have two identical-looking
formulas meaning different things!"

When I tried this out in a new blank spreadsheet (once using Excel 2002
and again using Excel 2003) the formulas both work and both result in
the same values. To my eyes, they both look the same and they mean the
same.

Can anyone explain the quoted sentence?

Note: When I switched to R1C1 style, and entered the formula =$A2+B3 in
cells D6 and G17, the formulas were automatically converted to R1C1
style -- and looked very different in the two cells, as expected.

Thanks,
Bob Stromberg
Greenwich, NY