Try this instead:
=IF(isblank(D91),0,D71/D91)
or this:
=IF(iserror(d71/d91),0,d71/d91)

************
Hope it helps!
Anne Troy
www.OfficeArticles.com
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wrote in message
oups.com...
Ok, I'm nuts. I retrieve data constantly into an existing workbook.
Where the data is zero, when imported, it comes in as text, thus
causing #div/0! errors. Of course, I've included an IF function that
should return N/A or heck - I'd take a 'zero' at this point. Nadda.
Below is the formula I'm using and I'd appreciate an adjustment to get
this one right! =IF(D91=0,0,D71/D91). Function won't accept =IF(D91="
",0,D71/D91). Suggestion? Thx.