While working on Excel 2007, suppose I am putting some figures in a
particular colum (for instance from C5 to C25), how can I link the lowest
cell in the column to another cell in D28. For example.

C5 has 125
C6 has 148
C7 has 107
C8 has 175

In the above instance cell, C8 is the "lowest" or "last" cell. It should be
linked with D28.