If cell A1 has the first day of the month, then create the last day of the month in B1 with the formula "=EOMONTH(A1,0)". You can find the first Friday of the month using the WEEKDAY and MOD functions. In C1, put in the formula "=WEEKDAY(A1,2)". This will result in a 1 if it is Monday, 2 if it is Tuesday, etc.., and 5 if it is a Friday. In D1, put in the formula "=MOD(C1,5)", which will tell you how many days from Friday the first day of the month is. Now you can add 7 days to the first day of the month and subtract D1 to get the first Friday of the month (take care of the special case where the first day of the month is Friday). Combining it all into one formula in cell E1, "=A1+IF(WEEKDAY(A1,2)=5,0,