Referencing cells

[Jeff R.]

I am trying to reference cells from one tab or file to
another, however the row spacing is different in the tabs
or files. I want to be able to manually reference the
first cell and then reference the cell one row below it in
a different tab that has ten rows between the data.

Thank you.

 

[Harlan Grove]

I am trying to reference cells from one tab or file to
another, however the row spacing is different in the tabs
or files. I want to be able to manually reference the
first cell and then reference the cell one row below it in
a different tab that has ten rows between the data.

So if Sheet2!A2 should refer to Sheet1!B5 and Sheet2!A3 to Sheet1!B15, etc., try

Sheet2!A2:
=INDEX(Sheet1!$B:$B,5+10*(ROW()-CELL("Row",A2)))

Select Sheet2!A2 and fill down as needed.