she has a conversion table in L2:M12

--
Regards,
Tom Ogilvy

"Alan Beban" wrote in message
...
Tom Ogilvy wrote:
You can't type letters into a cell in column D and have them appear as
numbers using a formula.

Well, it certainly isn't clear what the OP is needing to do, but if a is
defined to be 1, b is defined to be 2 and d is defined to be 3 (c is not
available as a defined name), then typing

=a&b&d into Cell D1 will return 123 to that cell.

Alan Beban