Mike,

Thanks for the response.  By entering "=value(A2)" for example in the cell B2
does indeed result in what I'm looking for, and can be linked to Access to
perform aggregate functions.  There is a slight glitch.  Specifically, when
the data contains a "null" in one of the fields.  The result is "#VALUE!",
which now renders the aggregate functions of Access unusable because Access
sees the value and says, "Hey there, this is a text field, not numeric".  Is
there a work around for this?  I've contacted the client and asked if he
could create the file without nulls.  Haven't had a response, but in the
event he responds unfavorably, I'd like some ideas where to go.  Any
consideration to this matter is greatly appreciated.

Regards,
Paul Roeth

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