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Default Problem with criteria for DSUM (Excel XP)

I'm having a problem with the criteria for a DSUM formual on a worksheet;
the workbook is a budget worksheet I got from a large non-profit that I'm
learnign and (hopefully) going to adapt for our use.
The worksheet in question is named Cash Budget. One of the expense items is
named "Conf./Training/Meeting". The column names come from another sheet
called "Chart of Accounts" and are labeled "Jan -07", Feb-07", etc. Hiden
above each is the rest of the criteria; cell 1 has the word "Timing" and
cell 2 has the word "monthly". The formula is:

=DSUM(Conservation,'Conservation
Projects'!$O$3,B1:B3)+DSUM(Research,'Research
Projects'!$L$3,B1:B3)+DSUM(Outreach,'Outreach
Projects'!$L$3,B1:B3)+DSUM(Development,'Developmen t
Projects'!$L$3,B1:B3)+DSUM(Administration,'Adminis tration
Projects'!$O$3,B1:B3)+DSUM(Capital,'Capital Projects'!$L$3,B1:B3)

The error I get is "#VALUE!" (without the qoutes). When I do a trace error,
the problem is with the "DSUM(Research,'Research Projects'!$L$3,B1:B3)" part
of the formula. I rechecked the database name, the field name, the cell,
and the criteria - even redid each and than saved the file - same results.
I then made it simple - I deleted all but the problem portion - got the same
error and it points to "B1:B3: every time. I then changed it to other
databases and fields - the formula works fine.

I can't figure out how or why this is not working. Any ideas our there? (My
experience level is between Novice and Intermediate.)
--
Mike Webb
Platte River Whooping Crane Maintenance Trust, Inc.
a 501 (c)(3) conservation non-profit organization


 
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