Thanks to all that posted. I do NOT know what I did, as nothing seems to
work as designed. I had another list of the same (different month) and I
went to it, made sure the COL was formatted NUMBERS, move to 1 cell below
any numbers and entered the formula. It worked. I then went back to the
current month, entered the same formula, was told I had a circular reference
in D38 It was $0.00. When I deleted that cell's entry the formula starting
working....

Hmmm...

Sorry to have been such a pain for something I though (and is probably) so
simple!

...Chip..