What your current formula syntax does is SUM(TYPE OF BILL!E8) plus E22, E36
and E50 of ALL BILLS sheet because you have not qualified E22, E36 and E50
with a sheet reference.

=SUM('BY TYPE OF BILL'!E8:E50) will return 350


Gord Dibben MS Excel MVP

On Mon, 9 Nov 2009 14:45:27 -0800 (PST), GARY
wrote:

My workbook has two worksheets:
ALL BILLS
BY TYPE OF BILL

On the TYPE OF BILL worksheet, the values of cells
E8 = 320
E22 = 0
E36 = 0
E50 = 30

On the ALL BILLS tab, I've typed this formula:
=SUM('BY TYPE OF BILL'!E8+E22+E36+E50)

however, the result is 320 not 350.

What's wrong?