VoG, the user wants to be able to type a number into a cell that already has a formula and maintain that formula, which I'd love to see an example of without using VBA.
In A1 if you have:
=2-B1
And in B1 if you have:
=2-A1
You create a circular reference, which can be accommodated using iterations, yes. However you cannot overwrite A1 and expect the formula in A1 to re-appear if you then change B1 without VBA.