Pecoflyer, on a hunch I did a little googling. As you might expect, SpellNumber is a function that's supposed to turn a value such as 39 into a character string "thirty-nine".

From what I see out there, it's claimed it comes with Excel 2010 and also that it has to be written in VBA. I don't know which is correct; I've never had need of such a thing and never had to look it up. Anyone else know the real story?

Officeboy, when Excel says "#NAME?", it usually means you misspelled a function name. In this case I'm betting SpellNumber simply doesn't exist, at least not where Excel can find it. If it's part of an Excel Add-In, you need to add it in; either that or you just need to write the function yourself, or go fetch the code for it from the web somewhere.