Not clear which 'Jul' or both. These should give you an idea

=INDIRECT("'G:\B\BUDGET\2008 Variance\Jul08\[" & A2 & "Variances.xls]010 New
York'!$L32/1000")

=INDIRECT("'G:\B\BUDGET\2008 Variance\" " A2 &"08\[" & A2 &
"Variances.xls]010 New York'!$L32/1000")

That is =INDIRECT( doublke-quote single-quote .....
best wishes
--
Bernard V Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme
remove caps from email

"snax500" wrote in message
...
Is there a way to have a formula that references a cell as part of the
formula. For example, I have the following formula in many cells...

'G:\B\BUDGET\2008 Variance\Jul08\[Jul Variances.xls]010 New York'!
$L32/1000. Is there a way to have the word "Jul" in a cell (A2) and
have +A2 as part of the formula. This is so that each month, I just
change A2 to the next month and all of my formulas change easily.

Thanks