Showing info/data from a cell inside of a list documents whose filenames are listed in column B.

[Topher]

I am trying to do something here.
I searched the internet and found this how to article. http://www.ehow.com/how_2105843_link-data-another-spreadsheet-excel.html.
This is half-way what I'm trying to do.
What I am REALLY trying to do is... (Referreing to the example in this article...)

"=[EBAY Bookkeeping.xls]Sheet1'!$C$7."
I want to substitute the words/characters ---> [EBAY Bookkeeping.xls]---> with the words that are in Cell B2 of the spreadsheet that I am creating the link in {MASTER DOCUMENT.xls}
FYI, the information that I have in the Cell B2 is a file name. Column B is a list of 300+ file names.

Example:
B2... RestaurantCompany15.xls C2... Info from the filename in cell B2... Sheet4,Cell P182
B3... GroceryCompany8.xls C2... Info from the filename in cell B3... Sheet4,Cell P182
B4... AutoRepairIncorporated45.xls C2... Info from the filename in cell B4... Sheet4,Cell P182
B5... Etc.Etc.Company.xls C2... Info from the filename in cell B5... Sheet4,Cell P182

Once I have that, and the link works, I should be able to copy it down and voilà... Right?

So yes, in theory, I want/need a quick way to read certain cells in all the 300 spreadsheets. Please no XML, I have a feeling I'm really close. Thanks! -Topher