Yes, I tried that and experimented with various methods to get the URL's from sheet"A" to "B". It does work but when I added selection criteria to determine which data should appear on sheet "B" it kept giving me good old #VALUE!.
The following formula is what finally worked for me. The #VALUE! error had something to do with the data in The Transaction_Row array ($E$7:$E$606). when there was a numerical value in a cell all was well but as soon as that cell was blank the #VALUE! error
appeared no matter what I did to test it.
The following is the formula that finally worked for me. It handles HTTP://, HTTPS:// and WWW. prefixes and created valid links.
=IF(Transaction_Row="","",IF(INDEX('December Transactions'!URL,@Transaction_Row-1,1)="","",IF(LEFT(INDEX('December Transactions'!URL,@Transaction_Row-1,1),4)="WWW.",HYPERLINK("http://"&MID(INDEX('December Transactions'!URL,@Transaction_Row-1,1),5,256),"Link to "&INDEX('December Transactions'!Provider,Transaction_Row-1,1)),HYPERLINK(INDEX('December Transactions'!URL,@Transaction_Row-1,1),"Link to "&INDEX('December Transactions'!Provider,Transaction_Row-1,1)))))
Thanks for your suggestion, TheOldPuterMan AKA John