=IF(Count(A2:B2)=2,A2-B2,"")

you can select custom format and use

0.00 "Over";0.00 "Under"

or

+ 0.00;- 0.00


--


Regards,


Peo Sjoblom


"Revelp" wrote in message
...
I need to show the difference either plus or minus between two
cells..i.e...
Col.1 is 10.00, Col.2 is 20.00, Col.3 needs to say that Col.2 is 10.00
over
what Co.1 is...Col.1 is the alloted budget number, Col.2 is the amount
actually spent, Col.3 needs to show the amount either over (+) or under
(-)
Col.1's number.
thanks.