Ifyou look at Excel Help for the TRIM function, you will see that it says
(inter alia):
"Important The TRIM function was designed to trim the 7-bit ASCII space
character (value 32) from text. In the Unicode character set, there is an
additional space character called the nonbreaking space character that has a
decimal value of 160. This character is commonly used in Web pages as the
HTML entity,  . By itself, the TRIM function does not remove this
nonbreaking space character. For an example of how to trim both space
characters from text, see Remove spaces and non-printing characters from
text."

I would suggest that you follow the latter link in Help.
--
David Biddulph


"expect_ed" wrote in message
...
shg - yes, =VALUE(INDIRECT(A10)) also gives the VALUE! error.

David - I think you are onto the problem, but how do I get rid of
non-breaking spaces formulaicly. I tried reading the web copy directly
with:

=VALUE(TRIM(Sheet1!A61)) and it still gives me the VALUE! error.