Hi Lee
are you sure, that C1 is empty. e.g. no spaces are in C1. Try the
following:
=ISBLANK(C1)
if this returns FALSE some values (probably blanks) are in C1 as the
formula =1*C1 would return '0' if C1 is blank

HTH
Frank

Lee wrote:
A "#Value" is shown in a cell with a formuka of "=1*C1"
where C1 has no visible value or character in there. If
put a "0" in C1, the "#Value" changed to "0." why?
thanks.