Another way ..

Put in C1:

=OFFSET($B$1,COLUMNS($A$1:A1)-1,)-OFFSET($B$1,COLUMNS($A$1:A1)-1,-1)

Copy C1 across to E1

C1 to E1 will return :

B1-A1
B2-A2
B3-A3
etc

--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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anantth wrote in message
...
My cell c1 contains the formula b1-a1.when i copy this formula to cells d1
and e1 the cells d1 and e1 have the following formula :
d1=c1-b1
e1=d1-c1

but i want the following
d1 should be b2-a2 and
e2 should be b3-a3

how do i do this?