=ROW()-2 ?

Where does your #REF error come from? what formula were you using?
--
David Biddulph

"Richard" wrote in message
...
I need to automatically number rows in a spreadsheet. I've tried the ROW
function but unless I start at Row 1 and then need to remove a row in the
middle of the spreadsheet I get a #REF error. How can I start row
numbering
in Cell A3 and if I need to delete a row somewhere in the spreadsheet have
it
automatically adjust?