I have a column of data that contains numbers, empty cells, and cells that are empty strings set by an if statement such that the value is specified as "". If this cell is an argument to VALUE() the number is converted, the empty cell becomes a 0, but the string input results in an error. The NUMBERVALUE() works however and converts the empty string to a 0. Thus my formulae work okay since it sees a number. When I try to run this S/S in earlier versions of Excel where NUMBERVALUE is not available, it cannot find a workaround. Is there a function that will convert an empty cell to a 0. I could do multiple IFs and test for empty cell and set the value to a numerical 0, but was looking for simpler implementation.

What about

=--ISNUMBER(A1)

The column was left blank to indicate a quantity was not defined in the budget. This is different than saying it was defined at zero. When I calculate a deviation from this value, VALUE or NUMBERVALUE treats it as zero. But when I used a formula to set the cell value I use "" since it shows as a blank. Is there a way to set a cell value to BLANK rather than "", and then I could change my formula.

Can you upload a file (click Go Advanced) which shows what you have and what you want?