"richard_annor" wrote in message
...
I still do not understand how the above function works. I want to know if
you
have to name your value cells to reflect the reference cells or what? Can
you
give me more elaborate illustration than what is in the help section. It
is
not helping me at all. thank you


Here are a few examples.
http://www.cpearson.com/excel/indirect.htm

/Fredrik