Thanks much Max!

"Max" wrote:

Try this revised formula instead:

=IF(OR(D20, E20),SUM(Lists!E2,D2)-E2,"")

SUM(..) will ignore text

Think it was likely to be a stray space entry (made with spacebar) in
Lists!E2 which caused the error, rather than the cell being blank
--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
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"Robbyn" wrote in message
...
=IF(OR(D20, E20),(Lists!E2+SUM(D2))-SUM(E2),"")

How do I avoid the #value error when Lists!e2 is blank?