This article describes the formula syntax of the EVAL function.
Call xlfEvaluate on cell.
EVAL(cell)
cell is a cell to be evaluated. 
The Excel function xlfEvaluate uses the Excel engine to evaluate
its argument, just like pressing F9 evaluates selected text
in the formula bar. A naked string like abc is interpreted as
a named range and it's corresponding value is returned. 
To get EVAL to treat it like
a string it must be enclosed in quotes, "abc".
If a string is a case-insensitive match with TRUE or FALSE
it is converted to the appropriate boolean value. If the string matches a known
Excel error then the string is converted to an error type. If the string
looks like a function call then Excel calls the function and returns the result.
Use an initial equal sign (=) to force Excel to evaluate the
string as a function. To parse a string as a date use the VALUE() function.
Two dimensional ranges are enclosed in curly braces, use commas for
field seperators, and semi-colons for record seperators. 
For example, evaluating the string {1.23,"abc";fAlSe,#N/A}
results in the 2x2 range consisting of the number 1.23,
the string abc, the boolean FALSE value,
and a "not available" error type. Excel will not attempt to evaluate
any item in a multi-dimensional range as a function.