Thanks sdo much for your quick reply but I may not have explained myself
clearly. The second number will be in a different cell each month - at the
bottom of a column. I will want/need to leave the number from the previous
month as it is and enter a new number below that each month. What I will want
in a cell with the answer is the current difference between the monthly
number and the beginning number. Does that sound clear as mud - LOL!
Thanks for your help!

Pat