Help creating dependant drop-down list NOT using INDIRECT

'Dynamic Cascading Dependent Drop Boxes

Typically Dynamic Named Ranges and Cascading Dependent Drop Down boxes using INDIRECT() references to prior DV cells simply does not work. You can do one or the other, but not both. Here is a technique for creating cascading dependent drop boxes where the secondary lists ARE created dynamically, compatible with Excel 2003+.

Dynamic Cascading Data Validation

There is a sample workbook showing it in action.