Hello Ron,

Sorry if I appear meticulous but your VBA version still returns a
positive string expression for negative numbers, it returns an Excel
error value (and not a string error message) for values which cannot
be represented (too high, for example) and it rounds to cents without
informing the caller.

I mention this because this program is quite often used to print out
cheques. An Excel error value might be tolerable here but swallowing
minuses is certainly not and rounding to cents is at least dangerous
because its possibly unintended (so its not warning about a possible
error).

Regards,
Bernd