32 19 A 8 10 25 B C 9 D E F 35 16 G 11 The 1st column going down is 32+10+9+35 = 86 So all the rows, columns and the two diagonals must have sum 86 The first row going across is 32+19+A+8 = 86 59+A = 86 A = 27 32 19 27 8 10 25 B C 9 D E F 35 16 G 11 The 2nd column going down is 19+25+D+16 = 86 60+D = 86 D = 26 32 19 27 8 10 25 B C 9 26 E F 35 16 G 11 The bottom (4th) row going across is 35+16+G+11 = 86 62+G = 86 G = 24 32 19 27 8 10 25 B C 9 26 E F 35 16 24 11 The diagonal from upper left to lower right is 32+25+E+11 = 86 68+E = 86 E = 18 32 19 27 8 10 25 B C 9 26 18 F 35 16 24 11 The 3rd column going down is 27+B+18+24 = 86 69+B = 86 B = 17 32 19 27 8 10 25 17 C 9 26 18 F 35 16 24 11 The 2nd row going across is 10+25+17+C = 86 52+C = 86 C = 34 32 19 27 8 10 25 17 34 9 26 18 F 35 16 24 11 The 3rd row going across is 9+26+18+F = 86 53+F = 86 F = 33 32 19 27 8 10 25 17 34 9 26 18 33 35 16 24 11 Edwin