I have a spreadsheet with lots of figures in both rows and columns. The first figure in every row can be anywhere from column b to column bb. I want to calculate the total of the first figure in each row, + 3rd, 5th, 7th, 9th, 11th and 13th then subtract the 2nd figure + 4th, 6th, 8th, 10th, 12th and 14th. The result to be placed in a different tab of the spreadsheet. I will then repeat this with every row but as mentioned earlier, the first figure may not appear in the same column as in the previous row. Does anybody know of a formula to do this? Any help will be greatly appreciated.