The error means you have some empty cells in A1:A10.
Remove the empty cells or use:

=SUM(IF(A1:A10<"",SUBSTITUTE(A1:A10,"T","")+0,0))

This one is an array formula, which means insteand of
just pressing enter, confirm it with ctrl + shift +
enter. XL will automatically places {} around the formula.

Jason

-----Original Message-----
Hi Jason,

Yes, that is always the format. I just tried entering
the formula and I
get a Value Error. Any ideas?

Thanks,
Kim

--
Message posted via http://www.officekb.com
.