Assuming that the $ sign or the pounds sign is a format issue.

=IF(CELL("format",(A2))="c2",A2/1.7326,A2)


this will check for the dollar sign

obviously you could enter the conversion rate in say cell D1,
and use the cell reference in the formula

=IF(CELL("format",(A2))="c2",A2/D1,A2)


--
bill k


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