Looks, like we've gotten there now. What I finaly found to work stems
from your last suggestion.

=IF(ISERROR(D2/2,2)),"",ROUND(D2/2,2))

This leaves me a clean worksheet if there are no figures in D2 where
before if D2 was still empty I had #value errors. This works perfectly.
Thank you very much for your help.

Scotty