Thanks Brian and Andries (and Tom) for helping out.
With your help, (and it being a fresh day), we have cracked it!!
The Syntax I have used - and works fine is...
'=INDIRECT("SheetName.$ROW"&<$cell $ref>)'
Using INDIRECT converted it from a text string, the SheetName and ROW
have to be in inverted comas and the <cell ref> gives me the variable
ROW No.
I have some work to catch up on now with the working spreadsheet but
will look at your reply Andries as soon as I have done that.
Thanks again to all.
IanW
Pretoria, South Africa.
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