I think you have merged cells, and that although it looks like BB44 the data
is actually in BA44
Try
='[Labour Variance Report wk01.xls]Summary'!$BA$44

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HTH
Bob
(there's no email, no snail mail, but somewhere should be gmail in my addy)
> Hi
>
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>
> Brian
brian.baker13@googlemail.com - 07 Jan 2008 21:00 GMT
> I think you have merged cells, and that although it looks like BB44 the data
> is actually in BA44
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>
> - Show quoted text -
Spot on
Cheers Bob