Looks like it has to do with the internal workings of the Analysis Tookpak
VBA. Perhaps an offset into the DLL.

Run this code with a blank sheet active:

Sub ABBB()
Set nme = Workbooks("ATPVBAEN.XLA").Names
i = 2
Range("A1:B1").Value = Array("Name", "Refers To")
For Each nm In nme
Cells(i, 1) = nm.Name
Cells(i, 2) = "'" & nm.RefersTo
i = i + 1
Next
End Sub

--
Regards,
Tom Ogilvy

"Shatin" wrote in message
...
I was reading about the delta function -- an engineering function
available
from the analysis toolpak -- in a book and wanted to try it on a
worksheet.
However, after typing =delta in a cell, I pressed ENTER by mistake without
entering the arguments. Surprising, the number -178323444 appeared in the
cell. Seems that delta = -178323444 is some kind of constant. Anyone knows
what it is exactly?

I am using Excel 2003.