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Nate Nate is offline
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Default Subtracting with cells that appear blank

I am trying to create a formula that subtracts one cell from another, such as
A1 - B1. The problem is that some of the cells in columns A and B have
returned a blank value and our causing a #VALUE error to occur when I try to
perform this simple operation. I get the #VALUE error if there is a blank
cell in either column A or B, or if both columns are blank. I would like it
to return a blank instead of the #VALUE error. I have been trying to do an
if formula, but am having a hard time getting all 3 situations accounted for.
Any help would be greatly appreciated.