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Bill Manville
 
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So to be clear, you want, say, B2 on Sheet1 always to reference X3 on
Sheet2 and B3 to reference X4 etc, so that if you sort the table on
Sheet2 or insert new rows or columns in Sheet2 the values in
Sheet1!B2:B100 are always the same as those in Sheet2!X3:X101 ?

In Sheet1!B2 put
=OFFSET(INDIRECT("Sheet2!X3"),ROW()-ROW(B$2),0)
and copy down to B100

If you know that row 2 on Sheet2 will always be above the first data
that you are interested in then

=OFFSET(Sheet2!$X$2,ROW()-ROW(B$2)+1,0)
would suffice

Bill Manville
MVP - Microsoft Excel, Oxford, England
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