It sounds like Eric answered your question. Just an added comment or idea:
look at OFFSET also. You can use OFFSET and INDIRECT together to get some
added flexibility.

"Eric" wrote:

Does anyone know how to call a cell in following situation? for example
In cell A1 = 10, in cell B1 = A3 by moving up 2 cell = A1 A(3-2) = A1
Can I perform this kind of format to locate the cell value?
Thank for any suggestion
Eric