Thanks in advance for your assistance.

I have a fairly larger list of numbers that needs to be divided to get a
percntage. Due to restrictions, accesses etc some of the numbers which were
accurate at the time will result in a number greater that 100%. These
values (%) will eventually end up on a graph and should not exceed 100%.

A B C
1 88 89 =b1/a1 (101%)
2 88 88 =b2/b2 (100%)

the ( ) above are the results.

What I need is a way to show the numbers that are 100% but limit the
cell's value to 100% for graphing purpose but also show the REAL value to be
peeled back. A "helper column" with the formulas is what I need -
Conditional formatting, formulas I am open ot all options.

Thanks again,

cil