Cindy wrote:
Well I got the #Value in the cell. my bid amount is E1 and
my material amount is in F1. So I wrote =F1/E1.

That is right, fundamentally. I think your problem lies elsewhere.

I also tried formatting the cells. That didn't work either.
Suggestions.

I suspect that either or both E1 and F1 had a Text format
before you entered their values, and you enter their values
in the form =2. At least, that is the only way I can get a
#VALUE error when E1 and F1 do not themselves have errors.

If that is the case, simply changing the cell format to Number
is not sufficient. In addition, you have to re-enter the values
in those cells. At least, that is what I find experimentally.

If that does not remedy your problem, you might consider
attaching your xls file to a posting, if your news reader permits
that. Normally, I deprecate that procedure. But in this case,
dealing with typing errors, it might be the best way to go.