Since the OP wrote

C1 = "=1024"

indicating that C1 *was* text, your solution would produce an extra
= sign.

There are, of course, a variety of ways to use conditionals to make
this more flexible. Both your solution and mine fail if LEN(B1)=0.



In article ,
"Wolf" wrote:

for me it only works when the value in D4 is text.
I changed it as follows:

.......
.Item(4).Value = .Item(1) & .Item(2) & "="&.Item(3)
.......
which formats it automatically to text