You are concatenating the date in B3 with "<=", so excel takes the date
serial number in B3 for 4/05/2007 which is 39177, and converts it to text and
concatenates it with "<=" to produce "<=39177". Dates are maintained as
numbers. You only see 4/05/2007 in B3 because B3 is formatted as a date. If
you want "<= 4/05/2007" in A3, try in A3: ="<= "&TEXT(B3,"mm/dd/yyyy").

Dave


"Daniel" wrote:

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