Yesteday I got some tips to use indirect funcion but keep getting error
messages. I am summarizing 36 accounts, for all clarity they are all separate
files. I would like to create a reference so I can copy the cell by pulling
it down and excell will automatically number up the certificates. Below you
can find the reference as it is now, when copying it now it keep on repeating
the certificate 1 and I have to change it by hand.

='C:\Documents and Settings\Willemv\My Documents\04H0607 -
RAMP\I-DRIVE\Accounts\Mdutjana\[MDUTJANA CERTIFICATE 1.xls]VAT'!$Q$28