=ABS(A1-B1)

--
HTH

Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings


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"Lofty" wrote in message
...
Hi, I am sure this will sound really simple, but my brain just isn't
working.
I need a formula to find the differance between 2 cells. Any help would
be
much appreciated.

A B C
1 25 26 1
2 28 22 6