Doesn't look like you are doing anything wrong. This is the "divided by
zero" error. That means that B4 is returning as a zero (0). To combat
this, you can do a couple of things ...

IF setup:
=IF(B4=0,0,SUM(B20*B24)/B4)

This wil lmake the result 0 if B4 is returning a 0.

MAX setup:
=SUM(B20*B24)/MAX(1,B4)

This will return no lower than a 1, in case B4 value is lower than 1, such
as 0. This will always return the numerator then. If this is not what you
want returned, you may want to think about the IF setup.

HTH

--
Regards,
Zack Barresse, aka firefytr, (GT = TFS FF Zack)



"ladytar" wrote in message
...
I have entered the formul(s) below

=SUM(B20*B24)/B4 and =SUM(B20*B24/B4)

They both show as

#DIV/O!

What am I doing wrong....can you help me again... :-}