>Is using #DEFINE with a function slower than otherwise?
>Yes.

Well,

#define cr chr(13)

lnS = seconds()
for lnI = 1 to 10000000
=cr
endfor
?seconds() - lnS

lnS = seconds()
lcCR = cr
for lnI = 1 to 10000000
=lcCR
endfor
?seconds() - lnS

I get 5.5 seconds with the Define and 6 seconds with the variable. I think you're right that setting the variable avoids function call overhead, but that doesn't mean its faster because there's over head reading the variable too. Watch how much this changes when I do this:

#define cr chr(lnX)

lnS = seconds()
lnX =13
for lnI = 1 to 10000000
=cr
endfor
?seconds() - lnS

Now a Constant and a variable is involved, and it drops from 5.5 to almost 8 seconds to run. Knowing that, I don't know if I'd say using a varaible over a function call over is faster.