First cell = A1
Second cell = A2
Formula in cell A3

=IF(A10,A1-A2,A1)

--
Regards
Andy Wiggins
www.BygSoftware.com
Home of "Save and BackUp",
"The Excel Auditor" and "Byg Tools for VBA"



"Andrew" wrote in message
...
I am trying to create a formula that will either subtract
one cell from another if the number in the first cell is
greater then zero, if the number is less then zero then it
will just display the number of the first cell without
subtracting anything.