You're close... you need one more function, INDIRECT():

=INDIRECT("'" & L3 & L4 & "'"!$F$38")

--
Regards,
Dave


"DN" wrote:

Hi,

I have two helper cells with values:
L3 = [Trials AM05 30Aug06.xls]
L4 = T AM06 A 30Aug06 usd

I am trying to recreate this:
='[Trials AM05 30Aug06.xls]T AM05 A 30Aug06 usd '!$F$38"

using:
="'" & L3 & L4 & "'"!$F$38" but it says there's an error.

What's wrong with my formula? Any help would be greatly apprciated.

Dave.