Look what really is in the cell, not what's visible, if you have a formula
copy the cell, paste special as values in an empty cell and look in the
formula bar what the result really is, if you have currency formatted with 2
decimals it will display a rounded result but the underlying value might be
different

see:

http://www.mcgimpsey.com/excel/pennyoff.html

Regards,

Peo Sjoblom

"Hazeldean" wrote:

After instal of Office SP3, I now find that Excel rounds simple formula
results up or down when visually the correct answer should be the opposite