It occurs when merging cells. If there are values in the various cells being
merged Excel (2002 with SP3) does not completely clear the values out of the
cells. There some residual values are included in sums and counts.

I have this on several examples. But, sometimes I cannot reproduce the error.



"Bernard Liengme" wrote:

Try to give a simple example.
best wishes


--
Bernard Liengme
www.stfx.ca/people/bliengme
Microsoft Excel MVP
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"Wes at CCC" wrote in message
...
I use Excel to do Sudoku puzzles. In the process of doing this I have
produced an Excel spreadsheet that calculates incorrectly. I cannot post
the
file here but I will email it if anyone is interested.