INDIRECT function
support.microsoft.com › en-us › office'=INDIRECT(A3) Value of the reference in cell A3. The reference is to cell B3, which contains the value 45. 45 '=INDIRECT(A4) Because cell B4 has the defined name "George," the reference to that defined name is to cell B4, which contains the value 10. 10 '=INDIRECT("B"&A5) Combines "B" with the value in A5, which is 5.