VBA is definitely the simplest way to do this - it may be possible to do
something using the INDIRECT function without using macros, but this requires
that the source workbooks be open, so probably not much help. I found a link
that may help you decide the best route to follow (someone basically with the
same problem):
http://www.eggheadcafe.com/software/...erence-is.aspx

Otherwise, the easiest way I can think of to approach this is to copy the
formula across the range of cells that you want it in (so they are all
looking at the same column in the same file), and then to alter the formulae
manually, changing the names of the files referenced one by one. If you're
looking at a lot of workbooks then that's going to get old pretty quick, but
still (slightly) easier than opening the files manually.
So, for instance, change
=SUM('C:\Program Files\Petro Vend\Phoenix\Data\Daily Transaction
Reports\2008\05 May\[050508.csv]'!$J:$J)/2

to
=SUM('C:\Program Files\Petro Vend\Phoenix\Data\Daily Transaction
Reports\2007\04 Dec\[120407.csv]'!$J:$J)/2

for each of the references you need.

HTH
--
There are 10 types of people in the world - those who understand binary and
those who don't.


"jjmancini" wrote:

I ran into another problem, I am using Excel for Mac 2008, I have a windows
machine, but prefer not to use it.

Is there any way to do this without using macros?
Thanks!