Let's see if Jack gets back.<g
--
Regards,

RD

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"Gord Dibben" <gorddibbATshawDOTca wrote in message
...
My take is the reference to F39 returning #VALUE! is that the F39 is a
typo and
should read F40 returns #VALUE!

Possibly a space in blank cells F39 or G40 so the formula in H40 should
return
#VALUE! also.


Gord Dibben MS Excel MVP

On Sun, 11 Nov 2007 13:24:41 -0800, "Ragdyer"
wrote:

What's in G40 and F39?

You say they're *both blank*, but F39 is returning a #Value! error!
How can it be *both ways*?
Do they contain formulas?
A #Value! error can come from a formula performing calcs on a cell
containing text.