I have a Sheet named Baylor
and in Cell B13 of that sheet I have 321

Also on Sheet1 in Cell A1 I have Baylor
In cell B1 (of Sheet1) I have B13

On my Sheet1 - Cell C3 I currently have =INDIRECT("' & $A$1&'"&"!"&B1)
But it is returning #REF! instead of 321
Can someone point out my syntax error above?
TIA,

Jim