Hi
If I am understanding you correctly, do the following:
Open both workbooks...
Arrange your windows as is convenient for you..
As a simple example, you were not very specific, lets say you want to link the value of (Book1 Sheet1 Cell A1) to equal the value in (Book2 Sheet3 Cell B1)
in (Book1 Sheet1 Cell A1) type =
then click in (Book2 Sheet3 Cell B1)
and hit enter.
Those two cells, in the two seperate books will now be linked...
Was that what you needed?
If not, please give more details...
Thanks,
Tom