Try...

C2, copied down:

=B2-A2

Hope this helps!

In article ,
"Annette" wrote:

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!)