Assuming the last cell is *always* on row 300:

=IF(COUNT(B1:B300),B300/INDEX(B1:B300,MATCH(TRUE,INDEX(B1:B300<"",,1),0)) ,"")

Copy across as needed.

--
Biff
Microsoft Excel MVP


"Steve" wrote in message
...
I have a several columns of numbers, and I want to calculate the last cell
in the column divided by the first cell in each case (= B300/B1).
However, some columns do not extend all the way back to cell 1. For
example, column F might contain values only from F65 to F300 and so I want
to calculate = F300/F65 in this case. The cells always contain continuous
values when they start.

I want to write a formula to say "F300/highest cell with a value"?

Can anyone suggest a way?

Thanks,

Steve