Max,
Thanks for following this up. The formula bar
reads:=SUM(#REF!/52).
The cell in question is B13.
To explain further, the sheet is called Budget and in B3 is the
word 'In' and in C3 is the word 'Out' and from D3 onwards are the
various categorys. Then in B4: ='Quart Results'!F8 the first linked
cell, then in B5: ='Quart Results'!F13, B6: ='Quart Results'!F20 and in
B7: ='Quart Results'!F26. Then in B8: =SUM(B4:B7), the years total. Then
in B9 I have =SUM(B8/12) and in B10 I have =SUM(B8/52).
And the same the whole way accross for each categeory. But when I
try to transpose the B10 row, to start a budget sheet I run into
trouble.

Hope this is more help.

Thanks again for your time,
Richard.


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