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------- Additional comments from [email protected] Sat Mar  6 17:13:59 +0000 
2010 -------
In Help stanfs for the N function

N
Returns the numeric value of the given parameter. Returns 0 if parameter is
text, FALSE or #NA.
If an error occurs, other than #NA, the function returns the error value.
Syntax
N(Value)
Value is the parameter to be converted into a number. N() returns the numeric
value if it can. It returns the logical values TRUE and FALSE as 1 and 0
respectively. It returns text and errors as 0.
Example
=N(123) returns 123
=N(TRUE) returns 1
=N(FALSE) returns 0
=N("abc") returns 0
=N(1/0) returns #DIV/0!

either the help is wrong or the implemantation.
This is another incompatible change to MS

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