Try this: (array entered)

=SUM(IF(A3:A15="",IF(ISNUMBER(E3:E15),E3:E15)+IF(I SNUMBER(F3:F15),F3:F15)))

Biff

"Richard" wrote in message
...
Sorry didn't post it right last time!!
Error is comming FROM A column WHEN there is nothing in A column.
Here is where I'm getting #VALUE! error, yes I
Ctrl/Shift/Enter:{=SUM(IF(Sheet1!A3:A2001="",Sheet1!E3:E2001+ Sheet1!F3:F2001))}

This works
fine:=IF(OR(B1125<"\\\\\\CC\\\\\\",A1125=""),"",R OUNDUP(E1125,0)-E1125)

This works
fine:=IF(F1125="",H1124-E1125+G1125,IF(OR(E1125,G11250),H1124-E1125-F1125+G1125,""))