How about summing them without changing anything

=SUM(IF(B1:B10="D",-A1:A10,A1:A10))

which is an array formula, it should be committed with Ctrl-Shift-Enter, not
just Enter.

--
HTH

Bob Phillips

(remove nothere from email address if mailing direct)

"Paula1" wrote in message
...
I have a list of values which are positive or negative depending on a D or
C
value in the cell next to them. I need to turn the D values to negatives
in
order to sum the data