Getting closer now the only other modification I need to make is, in the cell who's value exceeds 250.00 I need to have it ONLY calculate the remainder of the value over the 250 mark. Example: C1 50.00 C2 50.00 C3 100.00 C4 73.00 - in this case cells 1-4 take the value over 250.00 but in cell 4 only 23.00 of the 73.00 is divided by 2. For all remaining cells the total value of Cell Cn would be divided by 2. Currently it is taking the entire value of C4 and dividing by 2.

Rich