In M1 enter =K1-L1
Move the mouse pointer to the bottom right corner of M1.
You will see a black square lump.
Double-click on that lump to replicate the formula down as far as there is
data in column L.
=K1-L1 will be incremented to =K2-L2 and K3-L3 etc.
Gord Dibben Excel MVP
On Thu, 6 Jan 2005 08:45:04 -0800, "jenniss"