snip 
>However in every case the offending cell was blank.  So first 
substituted a
>literal of numeric 0 in the formula and bingo that cleared 
the error for
>that cell.  Putting a value of numeric 0 in the offending 
cell also worked. 
>But curiously there were blank cells in prior calculated 
fields that did NOT
>seem to cause the #VALUE error.  So I simply copied one of 
those fields and
>pasted it over an error causing field (again all of these 
appeared as blank
>on the sheet) and that also cured the error. So copied and 
pasted all the
>remaining cells with the good "seed" cell and fixed all the 
errors.
This can also happen when the individual cells and/or the 
entire  columns in the original spreadsheet were formatted 
as Numeric.  The formatting is not obvious until you try to 
perform a numeric operation on a {Default Text} cell  in the 
new spreadsheet.

snip

Bill Wells

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