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Many thanks Stephane. This solved my problem. Its strange that I have not come across this sort of error before.

Tried this but it doesnt seem to work. The spreadsheet has some weeks when both weeks are negative, some when both are positive and some where either the first or the second week is negative. A colleague has suggested that I need a nested IF statement. He's working on it now. I'll let you know...

Hi, first post so forgive me if this has been covered elsewhere! I have a spreadsheet that looks at two cells and calculates the % variance. The difficulty I am having though is that some of the cells are negative figures and this seems to be throwing out the results. Example: Value 2008 =...