=(SUM(A1:A10)-SUM(B1:B10))/(C2-C1)

Just an example. But your question is not very precise. Maybe you can give some info on what cells, where the brackets should be,
etc. Even better: tell us what problem you're trying to solve

--
Kind regards,

Niek Otten

"Shearries" wrote in message ...
|I need to formulate this,
| the sum of multiple cells minus the sum of different mutiple cells divided
| by the difference between to times.
| Does anyone know how to do this?
|