If J33 contains a value a calculation will be performed and a result will be
returned
=IF(ISNUMBER(J33),E33-J33,"")

If J33 does not contain a value no calculation will be performed and no
value will be returned. However if E33 contains a value I would want the
value in E33 returned.
Anyone know if this is possible?

Thank you if you can be of help.
Pat