Try this then...

In A3... = ABS(A1)-ABS(A2)

and copy across.

Rick


"wolfman" wrote in message
...
Thanks to those who have responded but this example is just one caculation
for a very large spreadsheet where I need to input a formula into the
entire
width of row 3 that will handle subtracting row 2 from row 1 no matter
what
the sign. In my origional post I forgot to include the other 2 sign
combinations that will be calculated so here are all of them


Example
A B
1 (20.5) 17 20 (10) Row 1
2 1.5 (2) 10 (5) Minus Row 2
3 (19) 15 10 (5) Equal Row 3


"wolfman" wrote:

I need a formula that will subtract positive numbers from negative
numbers
"and" negative numbers from positive, with the answer in the correct
form,
ie; positive or negative.

All numbers refer to either a gain or loss in quantity
Row 1 values are taken from one source
Row 2 values are taken from another source
I need a formula for row 3 to give me the total gain or loss represented
in
each column.

Example
A B
1 (20.5) 17 Row 1
2 1.5 (2) Minus Row 2
3 (19) 15 Equal Row 3