You'd have to enter at least one as text. If they are numbers, Excel
recognises them as the same, so reformatting is too late, as the formatting
is applied to the already-stored number.
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David Biddulph

"Jock" wrote in message
...
How can I force Excel to recognise and display as different values 1.1 and
1.10? Formatting to two decimal places makes both 1.10 as does using the
general format.
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tia

Jock