The value is in a different tab eg: ='[Duty Free Plan Vs
Actual.xls]Vodka'!$C$99

My problem is that when I flick between spreadsheet, then the formula
changes to

M:\Finance\Sales Reports FY08\By Markets (Plan Vs Actual)\[Duty Free Plan Vs
Actual.xls]Vodka'!$C$99

I would like to keep the original format. How would you solve this and which
problems can you oversee with this approach
thanks,jose