Now Peter it wasn't that hard :-) £1 each leaves remainder £2 £2 = 40/- 40/- divided by three = 13/- each remainder 1/- 1/- = 12d 12d divided by three = 4d each £1 + 13/- + 4d = £1/13/4d As you rightly say :-) Nivard Ovington in Cornwall (UK) What does Annie mean "3 into £5" won't go? They each got £1-13-4. Quite straightforward. My primary school teacher would be proud of me remembering how to divide LSD. Annie is obviously far too young. Peter Barsby