To All,
  I have searched the help system and googled the net and I still cannot figure out what is happening.  I have to formula that pulls data from other worksheets depending on the date entered on my "Income Stmt" worksheet.

  The first formula works if I drop the LEFT test, but I need it because the cell may be blank or contain text.  I need to use the trim because I have a couple items that have leading spaces.  As it is, it currently returns blank not matter what the cell contains on my Budget worksheet.  Can anyone spot the problem?

=IF(TRIM(LEFT(INDIRECT("'Budget"&RIGHT(YEAR($I $1),2)&"'!A36"),1))<9, INDIRECT("'Budget"&RIGHT(YEAR($I$1),2)&"'! A36"), "")


  This formula is dependent on what is returned in the above formula and I need to trap for a blank cell, but what I have now does not work.  Can someone spot something that I have overlooked?

=SUMIF(INDIRECT("'Budget"&RIGHT(YEAR($I$1),2)& amp;"'!A:A"),$B36 <> "",INDIRECT("'Budget"&RIGHT(YEAR($I$1),2)& "'!D:D"))


Thanks in Advance.

Harry