Assuming data starts in row 1, In C1 put

=B1/(0.25*(5+(CEILING(A1/2,1))))

and copy down as far as needed

--
Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

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It's easier to beg forgiveness than ask permission :-)
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"Rich" wrote in message
...
My problem sounds simple if you say it, however I am very new to Excel and
can't figure out how to do it. I have numbers 1 to 18 in a column A.
Column
B can be any number dependent on another sheet. Column C should be column
B
divided by a number which is dependent on the number in the A cell it is
adjacent to. eg if adjacent to 1 in col A then divide by 1.5, if adjacent
to
2 in col A then divide by 1.5, if adjacent to 3 in col A then divide by
1.75. This continues up to number 18 in col A and the adjacent in col B
being divided by 3.5 to give the result in col C. The other problem is
that
1 to 18 can go back to 1 at any point before actually reaching 18.

A B C
1 x x/1.5
2 x x/1.5
3 x x/1.75
4 x x/1.75
5 x x/2.0
etc but can go back to this at any point
1 x x/1.5

any help or suggestions would be really appreciated,

thank you,

Rich