Calculating a cell reference

[DeanGriffith01]

Hi, it is possible to get excel to recognise a cell reference based on a
calculation?
I have this formula which gives me a number that i'd like to use as a row
number.

=IF(N2 >1,(CELL("Row",L3)+(CELL("Contents",N3))),IF(N2
=1,(CELL("Row",L3)+(CELL("Contents",N3)-1)),"Not Parent"))

I also know the column letter that I'd like to use, but have no idea how I
can marry the 2 together so that I can then use the CELL("Contents", )
function on the cell and display the contents in a particular cell.

Any ideas, or if I'm talking gibberish please give me a shout.
Thanks
Dean

[Pete]

Have a look at the INDIRECT( ) function in Help - I think you will find
that it will help you to do what you intend.

Pete