The Paste Special command can be used to create a link between cells. The source cell values must be copied to the Windows Clipboard. The link is created when the values are pasted to the target destination cells using the Paste Special Command.

To create a link by USING the Paste Special command, follow the steps below:

1. Open the desired workbooks, if necessary.
    
2. Select the source cell(s) to be copied.
    
3. Click on the Copy button on the Standard toolbar.
    
4. Or right-click on the cells and then choose copy from the shortcut menu.
    
5. Choose Edit | Copy.
    
6. Press CTRL + C as an alternative.
    
7. Select the destination location in the dependent worksheet.
    
8. Click on the selection using the right mouse button, and then choose Paste Special from the shortcut menu.
    
9. The Paste Special dialog box appears.
    
10. Choose Paste Link.
     
11. Choose OK.

Now you have learned two different ways to link cells in Excel!

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