If I understand correctly, try
=IF(AND(ISNUMBER(C3),ISNUMBER(D3),C3-D3<0),IF(ROUND(7/(C3-D3),5)0.5,ROUND(7/(C3-D3),5),""))
The formula you posted just displays the contents of C3 if all conditions
are met,
Regards,
Alan.
"Ted" wrote in message
...
Hi can anyone tell me please, why this formula:

=ROUND(7/(C3-D3),5)

gives an incorrect answer, when I extend it to:

=IF(AND(ISNUMBER(C3),ISNUMBER(D3),C3-D3<0),IF(ROUND(7/(C3-D3),5)0.5,C3,""),"")

the answer should be, 604799.85862 and is when I use the first small
formula. It becomes 36891.00001

thanks,

Ted.