"SUM calculation bug in Excel 2003?" <SUM calculation bug in Excel
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...
I sum numbers in one cell =SUM(B81:B125) and the result is 94 (with no
error
flag). In the next cell I use the results of the cell to calculate a
product
=M124*200 and the result displayed is 18,700 which is wrong. The result
should be 18,800.

94 18,700

Is the sum really 94? What happens if you reformat the cell to show more
decimal places? I guess it says 93.5?

If you really do want to round the number before you multiply by 20, you can
either do =ROUND(SUM(B81:B125),0) or =ROUND(M124,0)*200
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David Biddulph