Probably because the creator of the formula had a habit established when
they were using 123 (Lotus).

The + in 123 is the equivalent of the = sign in XL, it designates the start
of a formula.

Completely unnecessary in XL and can be eliminated.
--
Regards,

RD

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"pskwaak" <pskwaak@discussions.microsoft.com> wrote in message
news:6B34BB86-9888-4F0D-8FAC-46F2E9DF0A50@microsoft.com...
> Found a formula that uses a plus (=+) at the start when referencing a cell
> result in another worksheet within the workbook. Why the plus?