I'm not sure then. Have you tried what Ken suggested (=B10&A10)?

Its worth a shot, but I don't know if it will help in your case. When I try
it, CONCATENATE or the A1&B1 method works fine independent of the cell
content or format (as long as it's not an error message).

"JSS" wrote in message
...
The formula being used is this: "=CONCATENATE(B10,A10)" B10=5 and
A10=DATA.
The number was created by dragging the cursor down the row making it a
general format. I even changed the formating for the cell to text. It
results in the #value being returned in the cell.

However, when I type in the number directly making it store the number as
text instead of a number, the function works creating "5DATA". (Excel
will
give the error dropdown box and say the number is stored as text. If you
store it as number it will then create the #value error.)

I'm not sure if this is a glitch in the system or not. I can't repeat the
error on a new spreadsheet. Perhaps there is some formating or hidden
issue
with the spreadsheet I was using.

Thanks for the help.