Dim rng1 As Range
Dim rng2 As Range
Dim rng3 As Range
Set rng1 = Sheets("Sheet1").Range("A1")
Set rng2 = Sheets("Sheet1").Range("B1")
Set rng3 = Sheets("Sheet1").Range("C1")
If rng2 > 1 And rng3 > 1 Then
rng1 = rng2 / rng3
End If
End Sub
Regards,
OssieMac
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