What are the formulae in the 2 spreadsheets?
What are the data values in the 2 spreadsheets?
Do you have different options set (such as precision as displayed)?

Whether you should round up or down (or neither) depends on what calculation
you are trying to do.
--
David Biddulph

"Excel Wired" <Excel wrote in message
...
in one spreadsheet I get total of $96,897.33 and using the same exact
figures
in another spreadsheet, I get $96,897.32 and the penny is driving me off
the
deep end. Why are the spreadsheets off .01 cent?

Must I round down or up?