Assume data in sheet: Fill up Records
in col L is within rows 1 - 100 (say)
in col C is within rows 1 - 200 (say)

Then in the other sheet,
Try this expression, array-entered (press CTRL+SHIFT+ENTER):
=INDEX('Fill up Records'!L1:L100,MAX(('Fill up
Records'!L1:L100<"")*(ROW(A1:A100)))-1)/INDEX('Fill up
Records'!C1:C200,MAX(('Fill up Records'!C1:C200<"")*(ROW(A1:A200))))
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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"Orf Bartrop" wrote in message
...
I have 2 columns of numbers in a sheet called "Fill up Records". I wish to
copy the data in the 2nd to last cell before a blank in one column ( L) and
the last number before a blank in the other column (C) and divide the first
by the second and put the answer on a different sheet. The blank cells only
occur after the first blank cell.
What formula would I use in the second sheet to do this?