Hi Again (where would I be without the help from this board)

I have a forumula in a cell as follows


=IF(ISNA(VLOOKUP($A77,'Personal NFI
2010'!$1:$65536,14,FALSE)),"",VLOOKUP($A77,'Person al NFI
2010'!$1:$65536,14,FALSE))

working absolutely perfectly and if there is no number to find the cell
stays blank.

I then have the following formula that links to the one above

=IF(ISBLANK(K76),"",(K76/K57))

Unfortunately if the cell is blank it's returning #VALUE!

I need to get this removed as I can't sum the total of the rows if there are
VALUES in there

Again thanks for any help

Mark