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Default cell reference question

I'm as new to Excel as can be, so be gentle.

When making reference to a certain cell (say, Cell J60, containing a total),
what's the difference between using =J60 and $J$60. I've read about this in
the Microsoft KB but I don't have enough experience to understand it. Can
you put it in as simple terms as possible for me?

A million Thank You's!

 
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