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 style is set by the format boolean, which defaults to the A1 style.
If A1 contains 3.14 and A2 contains A1, then
INDIRECT(A2) equals 3.14.