Hello Norie,
Thanks for the help. I have some questions pretaining to your points.
1. Why can't my array be erased as it stands right now?

2. Do I just treat arrVals as a variable, and I do not need to set arrVals as an object?

3. How/where in your code do I erase my array and re-establish it; how do I do this w/out a GoTo line?

4. "Why do I need to erase the array"?
What appears to me to be an accurate observation of what is causing the error is that; when the following line of the If condition comes across a text string in the cell it is evaluating, rather than numeric value, it errors. My original code then instructed to resume next which is to make the numberformat for current cell a fraction format- which I do not want.
[VBA]And Cells(i, "M").Value <> Int(Cells(i, "M").Value) Then[/VBA]

What I thought would be a way of handling this was upon error to goto the next i, and continue the loop. However, the loop is inititiated and becomes fixed or locked, does not get reset and my approach fails.

5. Not disagreeing w/ your opinion about Select Case, but I feel there could/should be a way of handling this w/ my current code w/out totalling abandoning my work at this point. I have working code w/ a second If condition that looks at the cell and if the number is not numeric and has a fractional number format, it changes it back to General. I just find this to be a poor approach.... treating the symptom not the problem manner of writing the code.

I will try implementing your suggestion, though it is unclear. Please post back your thoughts/suggestions regarding my follow-up questions.