Variable = .cells(x,y).value not working

[The Drake]

I'm trying to assign a variable to the value of a cell using the .cells().value property.

Dim LIABILITIES as single
LIABILITIES = worksheets("sheet1").cells(3,18).value
msgbox LIABILITIES

The Msgbox that pops up is empty. No value. Cell(3,18) holds a value, $80,000 currently. When I hover the cursor over 'LIABILITIES' in the code, is says 'LIABILITIES = 0'.

This is killing me. I know that I have the syntax right. I've changed the spreadsheet defaults so that it is R1C1 notation.

What am I missing?

Thank you Esteemed Assembly in advance.

Drake

[Norie]

What's in R3 on Sheet1?

[The Drake]

Man, do I feel like a fool. I was transposing the rows and columns. /facepalm