Steven.
Try this

Sub findLU()
For Each Cell In Range("C:C")
If Cell.Value = "LU" Then
Cell.Offset(0, 2).Value = Cell.Offset(0, 2).Value / 1000
End If
Next
End Sub

Neil
"Steven R. Berke" wrote in message
om...
I want to write a macor which will find the letters LU in Column C
them move to rows to the right to column E and divide the figure in
column E by 1000.