to do what you are describing why not try this :
Formula:
=IF(Sheet1!B1="","",Sheet1!B1)
Drag down
as to the error you are receiving it looks like you are missing the indirect function to turn the string name of the cell into a reference that the offset can use..
Hope this helps
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Thanks.. Of course I was over thinking it. Thanks for getting me back on track.
*smacks myself* that the answer was so simple.
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