TEXT() function, converts a value to a text in a specific number format. Syntax: TEXT(value,format_text). The "value" argument, is a number, a formula or a reference to a cell containing a numeric value. The second argument "format_text" is a number format in text form from in the category box on the number tab in the format cells dialog box. eg: text(10,"$0.00") returns $10.00 which is a text, not a number.