Maybe this but it depends on how many "and so ons" you have.

=10-C1

Biff

"pADDY qUIGLEY" <pADDY wrote in message
...
IF C1=1 THE D1 = 9, IF C1= 2 THEN D1 = 8, IF C1=3 THEN D1 =7 OAND SO ON.