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Default how to link different excel file

hi there,
need help on how to refer to other excel file using a formula. data to be
filled in B file will be based in A file..
example:
A file contains the following:
Acolumnl Bcolumn
x 1
y 2
z 3

B file :

Acolumn Bcolumn
x =value of Bcolumn in A file
y =value of Bcolumn in A file
z =value of Bcolumn in A file

Your help will be greatly appreciated.

Thanks,
Angie