How to create a cell reference from data in other cells

[simeva]

I have a cell with the following formula: =IF(ABS(J8)>K$1,“x”," ")
I want to change it so that the reference to J8 is created from data in other cells.

Say these cells are A1 and A2, and A1 contains the text string M, and A2 contains the value 5.
What would I put instead of xxxxxxx : =IF(ABS(xxxxxxx)>K$1,“x”," “) ?
where xxxxxxx is a set of functions referring to cells A1 and A2
so that the formula evaluates =IF(ABS(M5)>K$1,“x”,” ")

[JohnSUN]

As usual - INDIRECT():

=IF(ABS(INDIRECT(A1&A2))>K$1;"x";"")

[simeva]

Thanks! Perfect.