I've looked at other similar questions and responses (# VALUE), etc, and
tried the suggestions (N(C2)-N(D2), ABS, Text to columns, =C2-D2, and still
get the #VALUE. Some of the numbers in C2 are negative, but even two
positive numbers in C2 and D2 result in the # VALUE response.

The cells are formatted as numbers. Any ideas?

Carole O