I have asked this question a couple of times and each time the help I have
received has been extremely excellent. Services that are well and truly
appreciated! And a Thank you up-front for any help that could be given.

Now for my problem and I hope my Data Sheet as shown below will help

This formula works well in column E
=IF (D3="", FALSE, B3-LOOKUP (1E+100, D$2:D2, B$2:B2))

However, the formula above only works on column D if the cells are not
referenced to other Cells or Sheets! The data in column D must be inputted
manually for the formula above to work.
It does not work if column D already has a formula in it as shown below.
=IF(Sheet3!B18="A","1",IF(Sheet3!B25="A","1",IF(Sh eet3!B32="A","1",IF(Sheet3!B39="A","1",IF(Sheet3!B 46="A","1")))))

Column E is how it should look like but I get #N/A because of the formula in
column D
I have spent quite some time trying to get this to work for me but to no
avail. Can anyone help make column E perform as the way you see it. please
please please????

B C D E
Date Time of Accident Number of Accidents Days Since last Accident
1/1/2008 12:30:00 PM 1 0
5/1/2008 FALSE 4
6/1/2008 2:30:00 PM 1 0
7/1/2008 3:30:00 PM 1 0
8/1/2008 FALSE 1
10/1/2008 5:30:00 PM 1 0
12/1/2008 6:30:00 PM 1 2