File1 has multiple tabs labeled as Eastside, Westside, Southside, Northside,
etc.

File2 has the same tabs with data covering a different time period

In File3, column A will list a file name and column B will list a tab name.

I want to create a formula that will go to a specified cell in one of those
file / tab combinations, based upon the variables listed in columns A & B. I
also want to have specific cell references, such as D10, but havent decided
if I want to enter that reference in a cell in File3, or just enter it the
first formula and then copy.

If I were typing the formula directly, or creating it by linking, it would
look like:
='[File1.xls]Eastside'!D10

But, I cant figure out how to insert the Column A (file name) and Column B
(tab name) values into a formula without it coming out as a text entry rather
than a working formula.

Can this be done?

(For what its worth, Im building this in EXCEL 2007, so I have access to
any new functionality that may assist €“ just dont know what or where)