You can *display* it as negative number through custom
formatting, but the number will still be positive. To
convert it to negative upon cell entry requires VBA.
Something like:

Private Sub Worksheet_Change(ByVal Target As Excel.Range)
On Error GoTo Exit_Sub
Application.EnableEvents = False
With Target
If Not Intersect(.Cells, Range("A:A")) Is Nothing Then
.Value = .Value * -1
End If
End With
Exit_Sub:
Application.EnableEvents = True
End Sub

---
Right-click on the worksheet tab, View Code, and insert
the code above. The example converts any number entered
into col. A.

HTH
Jason
Atlanta, GA


>-----Original Message-----
>How do I formatt a cell or row of cells to return a
minus number that will
>calculate as minus if I just enter a number? Example=
45.95 returned as
>-45.95
>Thanks to anyone.
>--
>J Gage
>.
>