Thanks Viv, Bill I guess that you suggested the same as Viv right. It works for me like this. (Viv your VB syntax is excellent :) )

Public Class grdBase
    Inherits DataGridView

    Protected Overrides Sub OnCellEnter(ByVal e As System.Windows.Forms.DataGridViewCellEventArgs)
        If CurrentCell.ReadOnly = True Then
            SendKeys.Send("{TAB}")
            Exit Sub
        End If
        If columnDisabled(e.ColumnIndex) = True Then
            SendKeys.Send("{TAB}")
            Exit Sub
        End If
        MyBase.OnCellEnter(e)
    End Sub
End Class

Now why my approach of developing code in an instantiated grid and move and adapt it to the base class worked for CellValidating but not for CellEnter is one riddle I sitll have to live with ... I guess.

Thanks you very much anyway.