Dates in Excel are stored as a number, & merely formatted to display as a
date.

Try ="<="&TEXT(B3,"d/mm/yyyy") or ="<="&TEXT(B3,"m/dd/yyyy") or whatever
your format in B3 may be.
--
David Biddulph

"Daniel" wrote in message
...
hi

when my B3 cell with date 4/05/2007, I don't know why the A3 cell display
serial number

My A3 cell with formula ="<="&B3

Can you explain this?

Thanks
Daniel