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Referencing cell(s) from different worksheet
syntax: <sheet-name> ! <cell> [: <cell>]

Example1: To refer to cell A5 in Sheet2

=Sheet2!A5

Example2: To refer to range of cells A5-A10 in Sheet2

=Sheet2!A5:A10

Referencing cell(s) from different workbook
syntax: <file-path>\[excel-file]<sheet-name> ! <cell> [:<cell>]

Example1: To refer to cell A5 in Sheet2 in c:\work\sell.xls

=c:\work\[sell.xls]Sheet2!A5

Example2: To refer to range of cells A5-A10 in Sheet2 in c:\work\sell.xls

=c:\work\[sell.xls]Sheet2!A5:A10

Using GUI
In the above examples we do the referencing in manual ways. But you can achieve the same results using the GUI ways: (source)

For same worksheet/workbook:

  1. Click the cell that contains the data you want to link to, and then click Copy on the Standard toolbar.
  2. Click the cell you want to link from, and then click Paste .
  3. Click Paste Options and then click Link Cells.

For different workbooks:

  1. Open both the workbook that will contain the link (called the destination workbook), and the workbook that contains the data you want to link to (called the source workbook).
  2. In the destination workbook, click Save .
  3. Select a cell or cells you want to link from.
  4. If you are creating a new formula, type = (an equal sign).
    If you are entering the link elsewhere in the formula, type the operator or function that you want to precede the link.
  5. On the Window menu, click the name of the source workbook, and then click the worksheet that contains the cells you want to link to.
  6. Select the cells you want to link to.
  7. Complete the formula. When you finish entering the formula, press ENTER.

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