INDIRECT(ref_text[,format])
INDIRECT function returns the contents of the cell pointed to by the ref_text string. The string specifies a single cell reference the format of which is either A1 or R1C1 style. The boolean format controls how ref_text is to be interpreted: TRUE (the default) for A1 style and FALSE for R1C1 style.
If A1 contains 3.14 and A2 contains "A1", then
INDIRECT(A2) equals 3.14.
If B1 contains 23 and A1 contains "R1C2", then
INDIRECT(A1,FALSE) equals 23.