The #Value errors means that one of your cells is not a number. Excel sees
it as text. Ensure your cells (a6 and a140 in your example) are numbers, and
the #Value error will go away. Using =isnumber(a6) is an easy way to test
for the type of data in the cell.

Often this arises when people put quotes around numbers, typically in an If
statement. This creates text, not numbers, even though there's no
discernable difference displayed.

Wrong way:
=if(a1="","10","6")

Right way:
=if(a1="",10,6)

Regards,
Fred.

"Curtis" wrote in message
...
Why am I getting this error when I am trying to find the difference
between 2
numbers say a6-a140

Each cell has a formula to pull data however in some cases there is no
data

Thanks