Snackman/Stocman.. Both right I googled "how to calculate markup percentage" Got this site: <A HREF="http://www.csgnetwork.com/retailsalescalc.html" target="_blank">http://www.csgnetwork.com/retailsalescalc.html</A> It says there are two methods.. one based on cost and one based on selling price. How nice.. it appears that you are both right. LadyX