The following function looks up a value in another workbook:

=OFFSET('PATH\Testing\2008hi\[0208hi.xls]WKSHT_NAME'!$C$8,MATCH($A11,'PATH\Testing\2008hi\[0208hi.xls]WKSHT_NAME'!$A$9:$A$96,0)+4,0)

Unfortunately when that particular workbook is closed, the function returns
a #VALUE! error - so the referenced spreadsheet needs to be open for the
formula to be evaluated. I could replace all the formulae with values but I
would like to preserve the reference to the other spreadsheet in the cells if
at all possible. Any suggestions?

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There are 10 types of people in the world - those who understand binary and
those who don't.