Simpler way:
1- Type an equals sign in the destination cell.
2- Go to the source sheet and click on the source cell.
3- hit Enter. Drag this formula wherever you want.


You used to be able to do this in another workbook, but it is not a
simple any more; it involves Open.

BTW, my on-line help gives step-by-step instructins for these
operations. It is called "Linking" for the search.