Put this in C3 instead.....

=IF(COUNT(D3:E3)=2,IF(E3D3/12,E3,D3/12),"")

Vaya con Dios,
Chuck, CABGx3


"Val" wrote in message
...
Formula in C3 is =IF(E3D3/12,E3,D3/12).

I would like to have the cell (d3 or e3) where the data entered last
control
the answer in c3.
--
Val