Hi Patrick

Try
=DATE(YEAR(A1),MONTH(A1)-1,1)

--
Regards
Roger Govier

"Patrick C. Simonds" wrote in message
...
I need to construct a formula which will subtract 1 month from the
previous month and return the first day of the preceding month.

Example:
A1 value is 24 April, I want A2's value to be 1 March