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Posted to microsoft.public.excel.worksheet.functions
Halwit
 
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Default Linked cells refer to source one row off.

I have several spreadsheets which share data among them. Frequently, the
"link to" spreadsheet cell indicates an address which is one row off, ie;
the source date is in F24 but the formula reads F23. This results in the
wrong data, of course. Seems to affect 2 items only... the rest are OK. I
have not inserted rows in the source file. Running EXCEL 2000 under XP.