Sub NewNamedRange(NR As String)
'Nr is sending a number like 2007
Dim aw As String 'used to name range
Dim aw1 As String 'used for range parameters
aw = "Sales" & NR
aw1 = "=" & "sales " & NR & "!$a$2:$i$2"

ActiveWorkbook.Names.Add Name:=aw, RefersTo:=aw1

End Sub

What am I doing wrong?

In the Immediate window
sales= "sales"
nr= "2007"
aw1 = "=" & "sales " & NR & "!$a$2:$i$2"
?aw1
=sales 2007!$a$2:$i$2

aw1 is correct but the named range becomes this
=sales '2007'!$A$2:$I$2