Use the WORKDAY() function; WORKDAY(A1,117,holidays) where A1 is 1-1-2004
and holidays contain last years's non working days

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Kind regards,

Niek Otten

"Box666" wrote in message
oups.com...
Using the "standard formula" I am able to work out that (say)the 21st
June is working day 117 for this year using
=NETWORKDAYS($U$4;B17;$V$3:$AE$5)- where U4 is 01/01/2005, B17 is
21/06/2005 and V3 to AE5 is a list of non working days.

I now need to know what working day 117 was last year, is it possible
to start with working day no. and then work out the date?