to put 040, enter '040 but this converts it to text.

Another method would be to enter 40 and then format the cell as custo
and enter 000 in the box.

Manges

Try the different methods here, and find which works best for you:
http://www.officearticles.com/excel/show_leading_zeroes_in_microsoft_excel.htm
*******************
~Anne Troy

www.OfficeArticles.com
www.MyExpertsOnline.com

Thank you Mangesh for the tip, it has result!:

Just type your number, but give the cell(s) a custom format of:
000
(Format|Cells|number tab|custom category)

If you don't care to use the cell as a number, you can also preformat the cell
as Text and type the leading 0.

Or type a leading apostrophe (') to force the cell to be treated as text ('040).

Pre-format the cell as TEXT, or just type an apostrophe before the first
zero.....the apostrophe will not show up in the cell or in printing, but
will change the formattting of that cell to TEXT.........

Vaya con Dios,
Chuck, CABGx3