i have 12 files, jan, feb, mar ............., dec. Each file is contains the
same format. Data is entered in each file monthly.

I want to creat a master file which should contain the links or fomulas to
show all the numbers of 12 files.

If these files are all from the same template, the range should be the same
for each file, right?

If so, you can do this: (where C4 is the cell containing the data you want
to sum):

='C:\[File1.xls]Sheet1'!$C$4+'C:\[File2.xls]Sheet1'!$C$4+'C:\[File3.xls]Sheet1'!$C$4+'C:\[File4.xls]Sheet1'!$C$4+'C:\[File5.xls]Sheet1'!$C$4+'C:\[File6.xls]Sheet1'!$C$4+'C:\[File7.xls]Sheet1'!$C$4+'C:\[File8.xls]Sheet1'!$C$4+'C:\[File9.xls]Sheet1'!$C$4+'C:\[File10.xls]Sheet1'!$C$4+'C:\[File11.xls]Sheet1'!$C$4+'C:\[File12.xls]Sheet1'!$C$4

"Shak" wrote:

i have 12 files, jan, feb, mar ............., dec. Each file is contains the
same format. Data is entered in each file monthly.

I want to creat a master file which should contain the links or fomulas to
show all the numbers of 12 files.