I am writing a formula in cell "C1" in "Workbook #1" that will reference cell "D76" in a workbook that has not been created yet. The way I will tell the formula what the name of the workbook will be is by referencing cell "A1" and adding the extension .xls to it.

Example:
"Workbook #1"
_A___|B_|C
1_Tax_|__|=c:workbooks\A1.xls, spreadsheet1, cell # D76 (c:workbooks\Tax.xls, spreadsheet1 cell # D76)
2_____|__|__

Can anyone tell me the formula syntax to accomplish this, or is it even possible?

Thank you for any replies,
-Dan