text: **#DIV/0!**
  
  This message means you are trying to divide a value by 
  zero – this is mathematically impossible. In the example 
  at the left we are trying to find the average number of 
  persons per household. All is fine as long as there is a 
  value greater than zero in cell B3 (Houses). As soon as 
  we change this to a zero an error message appears in 
  the formula cell (B5). 
  To prevent the error you will need to enter a value 
  greater than zero into cell B3, the*divisor*cell. 
  
  **#VALUE!**
  
  In this message Excel is advising that something in the 
  formula is not a value and therefore a calculation can’t be 
  made. 
  A close examination of the example at the left shows cell 
  B3 contains the word “three”. Therefore the formula in 
  cell B5 is trying to divide 192,664 (in cell B2) with a word, 
  which doesn’t make sense. 
  To fix the error, a value (a number) will need to be 
  entered in cell B3. 