I'm trying to calculate a formula that is trying to divide a cell that is ZERO, what is the formula I put in to make it appear as a Zero answer instead of the above (sorry that looks all muddled to me)
The error you are getting is not caused by "trying to divide a cell that is ZERO" (that is, cell H23). That will return a 0, not an error. The error you are getting is because you are dividing by zero (that is, cell G23). It's okay if H23 is zero, but not that G23 is zero.
The suggestion that NBVC gave will work as far as not giving you an error (substitute G23 for X1), but realize that it violates mathematical rules. Dividing by zero isn't zero, and in fact is more like infinity (the smaller the number you divide by, the larger the answer).
This would be more correct: =IF(G23=0,"Undefined",H23/(G23*$J$1)*G23)