Hi
was this your first reference?
='K:\ACCTG\25 BUDGET\Department Budgets\GAMES 2005.xls'!Jan
'K:\ACCTG\25 BUDGET\Department Budgets\GAMES 2005.xls'!PR
This looks at least for me like two references.
In addition as said you CAN'T use defined names with INDIRECT.EXT and
closed workbooks. e.g. your defined name 'Jan' is not available if the
workbook is closed. No way around this. Use a range reference such as
A1:A100 instead.
So if for example C179 has the value
A1
try
=INDIRECT.EXT("'K:\ACCTG\25 BUDGET\Department Budgets\GAMES 2005.xls'!"
& C179)
There're several restrictions then dealing with closed workbooks and
this kind of functions!