To create a dependent list using data validation, you will have to use the INDIRECT() function of Excel.
Syntax of INDIRECT() function
INDIRECT(ref_text, [a1])
Arguments of INDIRECT() function Explanation
Ref_text [Required] This argument will take a cell reference like A1, B1, E10 etc. or a reference to a cell range as a text string like “A1: E10”, “B1: D25”, “E10: J25” etc. For example: in =INDIRECT(B1) formula, ref_text is B1. B1 cell might hold 3 types of cell references: 1. A1-type cell reference. Examples: A1, B1, E10, J25 etc. 2. R1C1 type cell reference. Examples: R1C1, R5C8, R10C20 etc. 3. Or a name defined as a reference. Examples: Orange, Apple where cell E20 is named as Orange and range E10: J25 is named as Apple. A1 [Optional] It is a logical value. It might be either True or False. 1. If a1 is True or Omitted, Excel will treat ref_text argument as A1-style cell reference. 2. If a1 is false, Excel will treat ref_text argument as R1C1-style reference. ***The real power of Indirect() function is that it can turn any string into a cell reference.