Macro to check values based on certain text

[Howardc]

Thanks for the help,I removed the ABS part, but the value in cell B52 (-20) is not shown in the message box. If this value is positive, the row number will be displayed ijn the message box

If I have 20 in B52 and -20 in C52 , then B52 & C52 will be displayed in the message box

It would be appreciated if you could correct this