Try this in C1:

=IF(A1=0,0,B1/A1)

Hope this helps.

Pete

On May 5, 10:31*am, TSK wrote:
Cell C1 - Reflect 0 or actual number different after b/a

When cell A1 - 0
When cell B1 - 0
Then cell C1 = 0 instead of #DIV/0!

When cell A1 - 5
When cell B1 - 100
Then cell C1 = 20