formula
 

Formula in C3 is =IF(E3D3/12,E3,D3/12).

I would like to have the cell (d3 or e3) where the data is entered last,
control
the answer in c3.

--
Val

formula
 

You can only do that using an event macro. One way:

Private Sub Worksheet_Change(ByVal Target As Excel.Range)
With Target
If .Count 1 Then Exit Sub
If Not Intersect(Range("D3, E3"), .Cells) Is Nothing Then
If .Column = 4 Then
Range("C3").Value = .Value / 12
Else
Range("C3").Value = .Value
End If
End If
End With
End Sub

If you're not familiar with macros, see

http://www.mvps.org/dmcritchie/excel/getstarted.htm


In article ,
Val wrote:

Formula in C3 is =IF(E3D3/12,E3,D3/12).

I would like to have the cell (d3 or e3) where the data is entered last,
control
the answer in c3.