Hi Faza

Thanks for the reply Here are some sample formula where the reference must be reduced by 10. The formulas are in col B

SUM(INDEX(Sheet1!A1674:CZ1674,0,104))

change to SUM(INDEX(Sheet1!A1664:CZ1664,0,104))

SUM(INDEX(Sheet1!$A$1531:$CZ$1531,0,104),SUM(INDEX(Sheet1!$A$1533:$CZ$1534,0,104),SUM(INDEX(Sheet1!$A$1537:$CZ$1537,0,104),SUM(INDEX(Sheet1!$A$1539:$CZ$1539,0,104),SUM(INDEX(Sheet1!$A$1541:$CZ$1541,0,104))))))

change to

SUM(INDEX(Sheet1!$A$1521:$CZ$1521,0,104),SUM(INDEX(Sheet1!$A$1523:$CZ$1524,0,104),SUM(INDEX(Sheet1!$A$1527:$CZ$1527,0,104),SUM(INDEX(Sheet1!$A$1529:$CZ$1529,0,104),SUM(INDEX(Sheet1!$A$1531:$CZ$1531,0,104))))))

Your assistance will be most appreciated

Regards

Howard