Excel picks this up from a windows setting:

Windows start button|control panel
regional and language options
regional options tab
click the customize button
currency tab
change the negative currency format to show ()'s.



Keith wrote:

I cannot find an option for showing negative numbers in brackets when I go to
Format, cell, number. The only choices I find are either to show with minus
sign or in red. Any suggestions would be welcome.

--

Dave Peterson