=INDIRECT(B1)

To make sure that the string in B1 is correct put a = before it... once it
returns the value in the cell it refers to... delete = and use the INDIRECT
formula

"Eric" wrote:

Does anyone have any suggestions on how to use Indirect function to retrieve
the value 2318 from cell A1 for following formula in cell B1
='C:\folder\2318\[file.xls]sheet'!M$15 in cell B1
Thanks in advance for any suggestions
Eric