> .. One other question; Instead of starting in column B of the TOC, couldn't I place the formula in A3 and change the friendly name to match A3 in Sheet 1 (e.g. "1.01"). The friendly name is what is visible to the casual user correct?

well, you could, but that would mean hardcoding each num (eg: 1.01) in the hyperlink formula, won't it? I framed it up to make use of the original listing of the nums which is already there running in A3 down. For presentation-wise, what could simply be done is you could hide away col A, and leave the clickable hyperlinks in col B visible (adjust the friendly names to taste - yes, this is what is visible to the user)