Holganix,
Or try this:
<TABLE style="BORDER-BOTTOM: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BACKGROUND-COLOR: #ffffff; BORDER-COLLAPSE: collapse; BORDER-TOP: #a6aab6 1px solid; BORDER-RIGHT: #a6aab6 1px solid" rules=all cellPadding=2><COLGROUP><COL style="BACKGROUND-COLOR: #e0e0f0" width=25><COL><COL><COL><COL></COLGROUP><THEAD><TR style="TEXT-ALIGN: center; BACKGROUND-COLOR: #e0e0f0; COLOR: #161120"><TH></TH><TH>A</TH><TH>B</TH><TH>C</TH><TH>D</TH></TR></THEAD><TBODY><TR><TD style="TEXT-ALIGN: center; COLOR: #161120">1</TD><TD>Ounces</TD><TD>Gallons</TD><TD>Ounces</TD><TD>Gallons & Ounces</TD></TR><TR><TD style="TEXT-ALIGN: center; COLOR: #161120">2</TD><TD style="TEXT-ALIGN: right">973</TD><TD style="TEXT-ALIGN: right">7</TD><TD style="TEXT-ALIGN: right">77</TD><TD>7 gallons and 77 ounces</TD></TR><TR><TD style="TEXT-ALIGN: center; COLOR: #161120">3</TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD></TR><TR><TD style="TEXT-ALIGN: center; COLOR: #161120">4</TD><TD>*******</TD><TD>*******</TD><TD>*******</TD><TD>*******</TD></TR></TBODY></TABLE>
<TABLE style="BORDER-BOTTOM: black 2px solid; BORDER-LEFT: black 2px solid; PADDING-BOTTOM: 0.4em; BACKGROUND-COLOR: #ffffff; PADDING-LEFT: 0.4em; PADDING-RIGHT: 0.4em; BORDER-COLLAPSE: collapse; BORDER-TOP: black 2px solid; BORDER-RIGHT: black 2px solid; PADDING-TOP: 0.4em" rules=all cellPadding=2 width="85%"><TBODY><TR><TD style="PADDING-BOTTOM: 6px; PADDING-LEFT: 6px; PADDING-RIGHT: 6px; PADDING-TOP: 6px">Worksheet Formulas<TABLE style="BORDER-BOTTOM: #a6aab6 1px solid; TEXT-ALIGN: center; BORDER-LEFT: #a6aab6 1px solid; BACKGROUND-COLOR: #ffffff; BORDER-COLLAPSE: collapse; BORDER-TOP: #a6aab6 1px solid; BORDER-RIGHT: #a6aab6 1px solid" rules=all cellPadding=2 width="100%"><THEAD><TR style="BACKGROUND-COLOR: #e0e0f0; COLOR: #161120"><TH width=10>Cell</TH><TH style="TEXT-ALIGN: left; PADDING-LEFT: 5px">Formula</TH></TR></THEAD><TBODY><TR><TH style="BACKGROUND-COLOR: #e0e0f0; COLOR: #161120" width=10>B2</TH><TD style="TEXT-ALIGN: left">=INT(CONVERT(A2,"oz","gal"))</TD></TR><TR><TH style="BACKGROUND-COLOR: #e0e0f0; COLOR: #161120" width=10>C2</TH><TD style="TEXT-ALIGN: left">=MOD(A2,CONVERT(B2,"gal","oz")/B2)</TD></TR><TR><TH style="BACKGROUND-COLOR: #e0e0f0; COLOR: #161120" width=10>D2</TH><TD style="TEXT-ALIGN: left">=INT(CONVERT(A2,"oz","gal")) & " gallons and " & MOD(A2,CONVERT(B2,"gal","oz")/B2) & " ounces"</TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE>
Markmzz