I just duplicated your description of your situation in XL2k, including copy
and paste your G14 formula, and it all seems to work fine.........perhaps a
typo on your spreadsheet?

Vaya con Dios,
Chuck, CABGx3



"Rick" wrote in message
...
Hi, In my spreadsheet cell E14 adds up E2 - E14 and cell C14 adds up C2 -
C14. In G14 I have put a formula to show the difference between E14 and
C14
as a Percentage ( formula for G14 is =SUM(E14-C14)/ABS(E14) ). When
the
Formula for G14 looks at E14 and C14 all it sees is a SUM formula to add
up
the column. Does anyone know how to solve this problem. Many thanks for
looking. Rick