Mike,

You could also do it with a macro. It's more involved but you can look at
the one column to see what the letter there is and then use the
<bSelection.NumberFormat = "#,##0.00" </b command to do formatting in the
other column. With macros you can move around the spreadsheet and do all
sorts of things.

If you're not familiar with macros a good way to get started is to record a
macro and then look at it in the visual basic editor to see what it did.

Matt