When the cell is in a different sheet in the same file use:
=sheet-name!cell-name as in =Sheet1!A1
If the cell you want is in a different sheet in a different file use:
=[file-name]sheet-name!cell-name
as in: ='[sample excel 2.xls]Sheet1'!$A$1
The easiest way to do it is in the blank cell, type an equals sign "=" then go to the cell you want to copy, then press enter. All the correct formatting will be handled for you. (Sometimes you need quotes when you have spaces in the filenames and or sheet names.)
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