However, Peter Surcouf suggested using CDbl a while ago here in the
newsgroups.
    rng = CDbl(rng)

The both do the same thing.  (ie changing 123- to -123, and not changing the
text "test-" to 0 (zero) as using the Val() function would do.)

However, CDbl appears to be faster, especially if the text is really text
that should not be converted to a negative number (ie a cell had "-not a
number-").  My guess is that Format() actually does its thing on each cell,
if it is text or a number.  It appears that CDbl can more quickly determine
if  the text can be converted.  If the data is actually text, it more
quickly moves on and does not bother doing the actual CDbl routine.  I am
not an expert, so this is only a guess.  Maybe someone can add to this idea.

Anyway, I use the following.  I use special cells to only look at text.  (no
need to waste time looking at numbers.)  I also do not want to look at
formulas.  If a Cell had the formula =1 / 3, then using CDbl on this cell
would change the cell to 0.33333333 by replacing the formula with the actual
value.  This is probably not what is wanted.  Anyway, just another idea to
consider.    Dana DeLouis

Sub TrailingMinus()
' = = = = = = = = = = = = = = = =
' General idea from Peter Surcouf
' = = = = = = = = = = = = = = = =
  Dim rng As Range
  Dim BigRng As Range

  On Error Resume Next
  Set BigRng = Cells.SpecialCells(xlConstants, xlTextValues).Cells
  If BigRng Is Nothing Then Exit Sub

  For Each rng In BigRng
    rng = CDbl(rng)
  Next

End Sub