it definitely would work with the Number format, but I felt It could work in one line, i tried in the immediate window and it worked but..............Managed to fix it with...
VBA Code:Range("N2:N" & LR) = Evaluate("M2:M" & LR & "/K2:K" & LR) Range("N2:N" & LR).NumberFormat = "£##,###.##"