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What is causing #REF error in Excel Spreadsheet?

A #REF error means the cell being referenced doesn't exist.

You can get this by

deleting rows or columns from your sheet

Deleting sheet that a formula is pointing to

Renaming a sheet

The =Indirect( ) function can also generate this error if the contents of the function doesn't point to a cell.

Use "Evaluate Formula" to help determine the cause. Shortcut Alt T,U,F