Your country settings are preventing me from clearly seeing what you are
doing. I am seeing character 161 in your # DIV/0! values in the data you
posted.

<<Ican see now, you don't receive my messages with attached files.
I don't believe that the newsgroups allow attachments.

<<#1Div/0 is always a subtota(1; )formula.
I get "#DIV/0!" for an error value in a cell that has an error. How does
the "1" show up in your (Spanish?) version?

Your "replace6" routine simply checks to see if the first character in the
cell value is a "less than" ("<") symbol (?). I don't understand what you
are trying to do.

Routine "replace5" loops forever, without end.

All I can suggest at this point is to turn on the macro recorder while
editing one of the cells that you want to change, then look carefully at
the result to incorporate it into the loop in your routines (or post the
recorded code in the newsgroup).
--
Regards,
Bill Renaud