Assuming that you only want to calculate if both U3 & V3 have data then try:

=IF(COUNT(U1:V1)=2,V1-U1,"")

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HTH

Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings


with @tiscali.co.uk


"Wanna Learn" wrote in message
...
Hello this is my formula
=IF(ISBLANK(U3:V3)," ",(V3-U3)) and it retunrs #VALUE!
in plain english this is what I need if cells u3 and v3 are blank, then
blank, otherwise v3-u3. thanks