Put this in C1 and copy down.............

=IF(B1A1,B1-A1,(A1-B1)*-1)

Vaya con Dios,
Chuck, CABGx3


"Annette" wrote in message
...
I know this is simple, but I'm having trouble getting it right.

two columns of numbers ... the first column is for figures for 2004 and
the
second is for figures for 2005.

What I want to do is show the difference in a third column of increase or
decrease.

example:

2004 2005 diff
3.00 0 -3
2.00 1.00 -1
3.00 5.00 2

Can any help? (Thanks!)