Think you need to use INDIRECT to resolve the link formula that you have
strung up, viz indicatively: =INDIRECT(<your concat string)

But INDIRECT won't work on closed source files which is what your "link
formula" suggests that you're trying to do. It'll work on open source files,
or across sheets in the same book.

For updating from closed source files, I'd just normal link formulas, and
adjust these as necessary via EditReplace's.
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Max
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xdemechanik
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"Steven" wrote:
="'C:\Accounting\Files\[" &H5& ".xls]Sheet1'!$I$6"

Will return this in the cell.
C:\Accounting\Files\[Accounting1.xls]Sheet1'!$I$6

But not the value of the cell I6 which is what I want.