I have a very simple spreadsheet from a user created in Excel 2002. One
of the cells contains the formula F9=+F4-F5. F4 is the number 45 and F5
is the number 10. The cell result 35 displays fine in the original
sender's attached spreadsheet. If I forward (using Outlook/Exchange)
the spreadsheet to other users, 3 out of 4 of the users display the
incorrect value of 30 for the cell. The formula looks fine. If I cut
and paste the formula out and in it displays the correct value of 35.
We are also using Excel 2002.

A preplexing one. Has anyone else seen something similar, or better yet
does anyone have an answer?

Cheers