E1:
=IF(ISERROR(ABS(D1-D2)),"",ABS(D1-D2))

Oops, in E1 should be:

=IF(ROWS($A$1:A1)=8,"",IF(ISERROR(ABS(D1-D2)),"",ABS(D1-D2)))

--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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