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Function compCells(c1 as range, c2 as range) as integer
    If isNumeric(c1.value) And isNumeric(c2.value) then
       if (c1.Value = c2.Value) then
          compCells=0
       elseIf c1.Value > c2.Value then
          compCells=1
       else
          compCells=-1
       end if
    ElseIf isNumeric(c1.Value) then
       compCells=1
    ElseIf isNumeric(c2.Value) then
       compCells=-1
    Else
       compCells=0
    End if  
End Function

Function compCells2(c1 As Range, c2 As Range) As Integer
    Select Case -IsNumeric(c1.Value) - IsNumeric(c2.Value) * 2
    Case 1: compCells2 = 1
    Case 2: compCells2 = -1
    Case 3: compCells2 = Sgn(c1.Value - c2.Value)
    End Select
End Function

Function compCells3(c1 As Range, c2 As Range) As Integer
    compCells3 = Sgn(Val(c1) - Val(c2))
End Function

Function compCells4(c1 As Range, c2 As Range) As Integer
    Dim i As Integer
    i = -IsNumeric(c1.Value) - IsNumeric(c2.Value) * 2
    If i = 3 Then compCells4 = Sgn(c1.Value - c2.Value) Else compCells4 = Choose(i + 1, 0, 1, -1)
End Function