If understand you correctly, you want to convert the "400.00" in place.

Select a blank cell
Edit copy
Select the cell with "400.00"
edit paste special, select add

"Don't forget to make a backup before you start"

Lance

"Turk" wrote:

Dear all,

I have a character "400.00" in cell B3, how to convert this character to
value?
As I know, by using of the formula VALUE, it can only convert the absolute
value (400.00),
but cannot convert the relative value at cell B3.

Thanks

Turk