hi experts - if you help thanks in advance

im working with excel 2003 and wondered if a cell can be given a number of
values
my thoughts are if a cell represents a sales value can it also hold a budget
value as well. i think i have read of this but im not sure if its just with
text values

of course if the cell can hold 2 values can we derive a third value

thanks in advance .......
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C Ward