Open the source workbook and the destination workbook
Select the cell where you want the linked data to appear
Type =
Switch to the source sheet
Click the cell you want to link
Press Enter
Use the fill handle to copy the link to other cells if needed
Link multiple cells by selecting a range and using copy-paste with formulas
Link across workbooks by including the workbook, sheet, and cell reference in the formula
Use Paste Special and choose Paste Link to create linked cells
Update links through Data > Edit Links if the source changes
Save both workbooks to preserve the links