Hyperlink imported data into worksheet with dated formate

Hi My problem is a bit complex and I have an old brain so I will try and
make it as clear as I can. I am setting up in 2003 however the final product
will be copied to 2007. I have set up a series of spreadsheets and reports to
disseminate sales information which is down loaded from a cash register on a
daily basis. The business is a community shop where citizens come together to
retail home made products with a percentage of the profits going to the local
hospital. For those that know cash registers I have made each contributor a
department with the sales of there products, through linked PLU's going to
the department carrying there name. So at the end of the day those
departments which have sales in them are exported to an Excel worksheet from
the cash register with there name going in column "A" and the amount going in
column "B". If a department has no sales for the day no data is downloaded.
The next days data is again downloaded into the same cells as the day before,
overriding the previous days data. My problem is that on each day the data
(Cash only this time) for that day needs to be Hyperlinked to my main
spreadsheet which is in a separate workbook and to go into the appropriate
cell by cross reverence with the days date in column "A" and the department
names which are aligned in Row "1". (Column "A" has a row for every working
day of the year and there are 54 Departments in row "1"). I would expect the
formula would go something like "IF there is an amount beside a department
name that amount would be hyperlinked to the corresponding cell in the second
worksheet. I hope you can understand what I need and thank you for your
assistance