>Tamas,
>
>What I suggested should have worked regardless of the type of the cell. In other words,

transform(value) <="3.2"

But that's semantically wrong. What if value contained 1000?

"1000"<"3.2"

is still true as string comparison.

I'd go with

if val(.cell(...).text)<=3.2

I think Tamás is getting errors because in some rows .value is a number, in some rows it's a string, depending on what artificial stupidity of Excel may conclude.