#,##0.00_);[Red](#,##0.00)
should do. Explanation
To the left of the semi-colon is the format for positive numbers
"_)" indicates that the number is padded at the right end to line up
with a bracket in another element of the format
To the right of teh semi-colon is teh format element for negative numbers:
[Red] instructs the font colour
Brackets either side indicates brackets required
#,##0.00 indicates zeroes to be displayed for Units & 2 decimals
Other numbers only as relevant
comma as thousands separator
--
HTH
Roger
Shaftesbury (UK)
"sandy" <anon...@discussions.microsoft.com> wrote in message
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