I am using 3 columns as follows:

C D
E
1 Budget Actual
Variance
3,000

I input values into cells C and D. Column D(Variance) is simply C-D. In some
cases the cells in column D will be blank. I would like to write a simple
formula in column E that will give me the value of C-D and will prevent a
#Value error message if there is no value in C or D.

Thanks for your help.

Shooter