Hi,
It depeends on your definition od simple. Alt +F11 to open VB editor. Right
click 'This Workbook' and insert module and paste the code below in.
Select you 2 cells then run the code
Sub SwapEm()
Dim Firstvalue(), FirstValueAddress()
a = 1
ReDim Firstvalue(2), FirstValueAddress(2)
For Each c In Selection
Firstvalue(a) = c.Value
FirstValueAddress(a) = c.Address
a = a + 1
Next c
Range(FirstValueAddress(1)).Select
ActiveCell = Firstvalue(2)
Range(FirstValueAddress(2)).Select
ActiveCell = Firstvalue(1)
End Sub
Mike