On Dec 27, 2:37*am, Eric wrote:
There is a given value 68 in cell A1, I would like to determine
the value based on following conditions.
Sqrt(68) = 8.24621, and the rounddown to the closest odd
number, which is 7, and return this value in cell B1.
Does anyone have any suggestions?

=2*int((sqrt(A1)-1)/2) + 1

2*INT((x-1)/2) is the next lower even number of x. Adding 1 is the
next lower odd number.