if your result is shown as it is that is 36cm2 instead of the number 36
cell A1 = 36cm2
B1 = 9cm
on cell C1 type this
=--SUBSTITUTE(A1,"cm2","")/--SUBSTITUTE(B1,"cm","")

Now this formula will only work if the cells have cm2 and cm respectively
if they are different like sqft etc.. then you will need a different formula

However if its plain 36 and 9 then its simply
=a1/b1

However if you

"Pual" <Pual @discussions.microsoft.com wrote in message
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example the area is 36cm2 and the length 9cm what's the breadth