You cannot make a value absolute. You assign an absolute REFERENCE to it
when you refer to it in a formula.
IE:
=A4+$B$6
In the above formula the reference A4 is relative and the reference to B6 is
absolute. This is done so that when the formula containing the absolute
reference is copied to another location on the spreadhsheet, the "B6"
portion of the formula will not adjust to the new location, but remain
"absolute".
There are also mixed references. For example:
=A4+$B6
Here the column "B" is absolute and the row "6" is relative.
=A4+B$6
Here the column "B" is relative and the row "6" is absolute.
HTH- Betsy