In general your formula should be =(C1-B1)/B1, but of course the problem
arises when you are starting from zero as with salesperson A. You may wish
to use something like:
=IF(B1=0,"infinite increase",(C1-B1)/B1)
--
David Biddulph

"dj479794" wrote in message
...
(Excel 2003)
Trying to find the % change (up or down) for the following data series.
That
data includes zeros and effects my formula
Example:

Column [b] is 2006
Column [C] is 2007
Column [D] would be the formula column showing % Change
if Column [C] is < Column [b] then % would be negative
if [C] is = [D] then no change or zero.

CELL = [A1],[B1],[c1]

DATA:

SalespesonA,0,5
SaespersonB,4,6
SalespersonC,6,0
SalespersonD,8,3