When you say "linked", I am assuming you mean you want the value in the cell
and not the row number. Put this formula in D28...

=LOOKUP(2,1/(C5:C25<""),C5:C25)

--
Rick (MVP - Excel)


"Ahmed Khan" wrote in message
...
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.