If your sum for column D is in D45 and your sum for column E is in E45 then
in you simply put =E45/D45 in the cell where you want the answer (289.3367 /
83 = 3.4859843. Excel is like mathematics. Formulas all begin with an =
sign. + means add, - means subtract, * means multiply, / means divide, ^
means exponentiate, & means concatenate, etc.Look up Calculation operators
and precedence in the help file. You can put spaces in your formulas to make
them easier to read, e.g. =E45 / D45.

A good starter book on Excel 2007 is Microsoft Office Excel 2007 Step by
Step, Curtis D. Frye, Microsoft Press, ISBN 0-7356-2304-X, $24.99 U.S..
Follow that up with Microsoft Office Excel 2007 Bible, John Walkenbach, aka
Mr. Spreadsheet, Wiley Publishing, ISBN 0-470-04403-9, $39.99 U.S.
Walkenbach has written several other excellent books on Excel. His web site
is http://j-walk.com/ss/. Another excellent source is Chip Pearson's web
site http://www.cpearson.com/excel/mainpage.aspx
These books are also available for previous versions of Excel.

"Carla" wrote in message
...
I LOVE YOU TYRO. It worked beautiful except I may not have been clear on
the
averaging part. Say my total for Col D is 83 and My total for Col E is
289.3367(these are examples of actual figures I am working with). Then I
want to divide Col E by Col D and come up with a figure like 2.0489. You
explained it all so easily for me. I am the forms queen where I am, but
have
never tackled formulas. I really need to learn. Thank you.