=INDIRECT(CONCATENATE("Sheet2!","R",(ROW()-3)/24+2,"C",2),FA

INDIRECT函数返回由文本字符串指定的引用.
CONCATENATE函数将几个文本字符串合并为一个文本字符串.
ROW()函数返回引用的行号.
"Sheet2!","R",(ROW()-3)/24+2,"C",2可简化为"Sheet2!R",(ROW()-3)/24+2,"C2“
每24行引用B列B3开始的数据,可改为：
=INDIRECT("Sheet2!B"&INT((ROW()-3)/24+2))