This error occurs when a cell reference (cell reference: The set of coordinates that a cell occupies on a worksheet. For example, the reference of the cell that appears at the intersection of column B and row 3 is B3.) is not valid.
Symptom
Excel displays #REF! in one or more cells on a worksheet.
Causes
Example
Copy the example data to a blank worksheet, and then delete column D (the entire column). The formulas, which were originally in column E, shift to column D and they all display a #REF! error. If you select cell D2, Excel displays the formula =SUM(B2,C2,#REF!) in the formula bar.
How do I copy an example?
- Select the example in this article.
Important Do not select the row or column headers.

Selecting an example from Help
- Press CTRL+C.
- In Excel, create a blank workbook or worksheet.
- In the worksheet, select cell A1, and press CTRL+V.
Important For the example to work properly, you must paste it into cell A1 of the worksheet.
- To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button.
After you copy the example to a blank worksheet, you can adapt it to suit your needs.
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| A | B | C | D | E |
| Region | 2006 Sales | 2007 Sales | 2008 Sales | Formula |
| East | 22700 | 24200 | 11000 | =SUM(B2,C2,D2) |
| North | 17400 | 17800 | 10200 | =SUM(B3,C3,D3) | | South | 18600 | 18500 | 9600 | =SUM(B4,C4,D4) | | West | 21800 | 23300 | 10300 | =SUM(B5,C5,D5) |
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An error is displayed because the formulas in column E referred to column D and, because column D was deleted, the formula is no longer valid. Instead of repairing the formulas to refer to a different cell — which may not be what you want anyway — Excel displays this error to prompt you to correct the formulas yourself so that you don't get unexpected results. In this case, you repair the formulas by removing ",#REF!" from the formula in D2, and then dragging the formula down to the cells below.
Resolution
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