Hi
you could use the INDEX function to point to the data array in the closed file + INDIRECT to pass the row_num and col_num
for example if you have data in WKB1.XLS (the closed file) and in WKB2.XLS A2 the reference to the value in WKB1.XLS, then your formula will look like:
=INDEX([WKB1.XLS]sheet1!$A$1:$C$10,ROW(INDIRECT(A2)),COLUMN(INDIRECT(A2)))
if there is no value in the referenced cell in the closed workbook, you will get a #REF error. This can be prevent with and if statement for example