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http://www.openoffice.org/issues/show_bug.cgi?id=35483


User er changed the following:

                  What    |Old value                 |New value
================================================================================
                    Status|NEW                       |STARTED
--------------------------------------------------------------------------------
                   Summary|Function VALUE() returns  |Function VALUE() returns
                          |error if targeted cell is |error if targeted cell is
                          |null.  Excel returns 0 in |empty.  Excel returns 0 in
                          |same case.                |same case.
--------------------------------------------------------------------------------




------- Additional comments from [EMAIL PROTECTED] Wed Dec 14 17:06:37 -0800 
2005 -------
Accepted.

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