=IF(OR(A12=0,B12=0),0,MAX(A12-B12,0))

--
HTH

Bob Phillips

(replace somewhere in email address with gmail if mailing direct)

"Silvercreek" wrote in message
...
I use the MAX command for negative numbers when a positive number is
subtracted from zero or empty cells, returning a negative number, but that
does not work when subtracting zero or empty cells from a positive cell.
Is
there a formula that will return a zero if either of the values in any of
the
cells being subtracted is empty or a formula that would cover both
situations?
Thanks
--
Silvercreek