May as well do this:

In A2:

=IF(B2="Ref","",if(B1="Ref",C1,A1))

and copy all the way down.

"Jeremy" wrote:

I have a spreadsheet that I am needing to place information in C in A. Below
is what the sheet looks like as well as what it should look like.

Current
A B C
1 Ref 1234
2 123/09
3 049/04
4 Ref 1235
5 123/09
6 049/04
7 197/01



With Formula or Formating
A B C
1 Ref 1234
2 1234 123/09
3 1234 049/04
4 Ref 1235
5 1235 123/09
6 1235 049/04
7 1235 197/01

Thank you