Okay Bruce, on further review, there is a missing element he "* if d2=0,
then e2 should show "No Change" (or display 0%)." -- even if the numbers are
zero.

Using your suggested formula below, and considering the above criteria, when
the 2004 number is zero and the 2005 number is zero, cell e2 returns "100%"
when I was hoping for "0%" because a change from 0 to 0 is nil. Thoughts,
please?
Trevor

"Trevor" wrote:
snip<
Column e (Change %) here is the problem...I need to iclude all of these
conditions.
* if d2=0, then e2 should show "No Change" (or display 0%)...pretty easy so
far
* if there is a difference between b2 and c2, then change over time formula
is ((c2-b2)/b2). No problem s long as b2 is NOT zero
* trouble is, if b2=0 then I get a DIV error in the change over time
formula. I need any change from zero in 2004 to any number 0 in 2005 to
display "100%"