How to sum j + l #div/0! Problem - respected sir / ma'am please provide me a formula ?

Please provide a few examples of your EXPECTED answers, as your explanation does not make sense to me.

ONE guess (in the absence of any explanation):

=J1+IF(ISERROR(L1),0,L1)

copied down.

Still a guess - as you have not provided expecte answers:

=SUMPRODUCT(IF(ISERROR(J1:J21),0,J1:J21)*IF(ISERROR(L1:L21),0,L1:L21))

If you are using Excel 2007, this may be an array formula. So, please refer to the attached file. If the formulae are enclosed within a pair of { }, these are array formulae.

These are a little different from ordinary formulae in that they MUST be confirmed in the FIRST CELL ONLY by pressing CTRL+SHIFT+ENTER to activate the array, not just ENTER.

You will know the array is active when you see the curly brackets { } appear around the outside of your formula. If you do not use CTRL+SHIFT+ENTER you will (almost always) get an error message or an incorrect answer. Press F2 on that cell and try again.

Don't type the curly brackets yourself - it won't work...

But, it would be better to use an error trap to replace the #DIV/0 errors with a zero in the formual (which you have not given us) that generated the values in J and L.

Yes you can. The formula in the formula cell would be:

=IFERROR(formula,0)