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However in every case the offending cell was blank.  So first 
substituted a
literal of numeric 0 in the formula and bingo that cleared 
the error for
that cell.  Putting a value of numeric 0 in the offending 
cell also worked. 
But curiously there were blank cells in prior calculated 
fields that did NOT
seem to cause the #VALUE error.  So I simply copied one of 
those fields and
pasted it over an error causing field (again all of these 
appeared as blank
on the sheet) and that also cured the error. So copied and 
pasted all the
remaining cells with the good "seed" cell and fixed all the 
This can also happen when the individual cells and/or the 
entire  columns in the original spreadsheet were formatted 
as Numeric.  The formatting is not obvious until you try to 
perform a numeric operation on a {Default Text} cell  in the 
new spreadsheet.


Bill Wells

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