Your problem starts with the fact that you are forcing a zero length string
into I71 - this is not a numeric value. If you need to leave that formula
unchanged, I would suggest you use the following formula:
"=IF(ISNUMBER(I71),I71/I74,"0%")"

Chris
Omaha

"Jim" wrote:

I am using the following formula:

=IF(I71=0,"0%",I71/I74)

I71 has this formula:
=IF(J67=0,"",J67)

When no data shows in I71 I am receiving #VALUE! in the cell that should
return 0%, how can I fix this error?

Thanks