You don't need the SUM function. Try it like this:

=B26-B17

To format a negative result as red:
Select the cell with the formula
Goto the menu FormatCellsNumber tab
Select one of the negative formats available
Set the decimal places to whatever you want
OK out

--
Biff
Microsoft Excel MVP


"Nobody" wrote in message
...
I currently have a formula or function which is =SUM(B26-B17) what do I
add if I want the total to appear in red if it is a minus rather that a
positive

Thanks