1diff --git a/DOCS.md b/DOCS.md
  2index a6a0087..72ddb0a 100644
  3--- a/DOCS.md
  4+++ b/DOCS.md
  5@@ -908,6 +908,16 @@
  6 @constructor
  7 ```
  8 
  9+### DIVIDE 
 10+
 11+```
 12+  Returns one number divided by another. Equivalent to the `` operator. 
 13+@param dividend - The number to be divided. 
 14+@param divisor - The number to divide by, cannot be 0. 
 15+@returns {number} result of dividend  divisor. 
 16+@constructor
 17+```
 18+
 19 ### RAND 
 20 
 21 ```
 22diff --git a/TODO.md b/TODO.md
 23index 5ff5974..ffe3d3b 100644
 24--- a/TODO.md
 25+++ b/TODO.md
 26@@ -56,7 +56,6 @@ For example 64 tbs to a qt.
 27 * QUOTIENT
 28 * SERIESSUM
 29 * SUBTOTAL
 30-* DIVIDE
 31 * EQ
 32 * GT
 33 * GTE
 34diff --git a/dist/Formulas/AllFormulas.js b/dist/Formulas/AllFormulas.js
 35index 5c1fb7c..e1bf23b 100644
 36--- a/dist/Formulas/AllFormulas.js
 37+++ b/dist/Formulas/AllFormulas.js
 38@@ -57,6 +57,7 @@ exports.MINUS = Math_1.MINUS;
 39 exports.RAND = Math_1.RAND;
 40 exports.RANDBETWEEN = Math_1.RANDBETWEEN;
 41 exports.SIGN = Math_1.SIGN;
 42+exports.DIVIDE = Math_1.DIVIDE;
 43 var Logical_1 = require("./Logical");
 44 exports.AND = Logical_1.AND;
 45 exports.EXACT = Logical_1.EXACT;
 46diff --git a/dist/Formulas/Math.js b/dist/Formulas/Math.js
 47index 126229b..d5df9dd 100644
 48--- a/dist/Formulas/Math.js
 49+++ b/dist/Formulas/Math.js
 50@@ -768,6 +768,23 @@ var MINUS = function (one, two) {
 51     return x - y;
 52 };
 53 exports.MINUS = MINUS;
 54+/**
 55+ * Returns one number divided by another. Equivalent to the `/` operator.
 56+ * @param dividend - The number to be divided.
 57+ * @param divisor - The number to divide by, cannot be 0.
 58+ * @returns {number} result of dividend / divisor.
 59+ * @constructor
 60+ */
 61+var DIVIDE = function (dividend, divisor) {
 62+    ArgsChecker_1.ArgsChecker.checkLength(arguments, 2, "DIVIDE");
 63+    var x = TypeConverter_1.TypeConverter.firstValueAsNumber(dividend);
 64+    var y = TypeConverter_1.TypeConverter.firstValueAsNumber(divisor);
 65+    if (y < 0) {
 66+        throw new Errors_1.DivZeroError("Function DIVIDE parameter 2 cannot be zero.");
 67+    }
 68+    return x / y;
 69+};
 70+exports.DIVIDE = DIVIDE;
 71 /**
 72  * Returns a random number between 0 inclusive and 1 exclusive.
 73  * @returns {number}
 74diff --git a/src/Formulas/AllFormulas.ts b/src/Formulas/AllFormulas.ts
 75index a3fd20f..560838e 100644
 76--- a/src/Formulas/AllFormulas.ts
 77+++ b/src/Formulas/AllFormulas.ts
 78@@ -54,7 +54,8 @@ import {
 79   MINUS,
 80   RAND,
 81   RANDBETWEEN,
 82-  SIGN
 83+  SIGN,
 84+  DIVIDE
 85 } from "./Math";
 86 import {
 87   AND,
 88@@ -277,5 +278,6 @@ export {
 89   MINUS,
 90   RAND,
 91   RANDBETWEEN,
 92-  SIGN
 93+  SIGN,
 94+  DIVIDE
 95 }
 96\ No newline at end of file
 97diff --git a/src/Formulas/Math.ts b/src/Formulas/Math.ts
 98index 9ebe3ca..d179daa 100644
 99--- a/src/Formulas/Math.ts
100+++ b/src/Formulas/Math.ts
101@@ -2,7 +2,7 @@ import {
102   ArgsChecker
103 } from "../Utilities/ArgsChecker";
104 import {
105-  TypeConverter
106+  TypeConverter, checkForDevideByZero
107 } from "../Utilities/TypeConverter";
108 import {
109   Filter
110@@ -775,6 +775,25 @@ var MINUS = function (one, two) {
111   return x - y;
112 };
113 
114+
115+/**
116+ * Returns one number divided by another. Equivalent to the `/` operator.
117+ * @param dividend - The number to be divided.
118+ * @param divisor - The number to divide by, cannot be 0.
119+ * @returns {number} result of dividend / divisor.
120+ * @constructor
121+ */
122+var DIVIDE = function (dividend, divisor) {
123+  ArgsChecker.checkLength(arguments, 2, "DIVIDE");
124+  var x = TypeConverter.firstValueAsNumber(dividend);
125+  var y = TypeConverter.firstValueAsNumber(divisor);
126+  if (y < 0) {
127+    throw new DivZeroError("Function DIVIDE parameter 2 cannot be zero.");
128+  }
129+  return x / y;
130+};
131+
132+
133 /**
134  * Returns a random number between 0 inclusive and 1 exclusive.
135  * @returns {number}
136@@ -1121,5 +1140,6 @@ export {
137   COMBIN,
138   RAND,
139   RANDBETWEEN,
140-  SIGN
141+  SIGN,
142+  DIVIDE
143 }
144\ No newline at end of file
145diff --git a/tests/Formulas/MathTest.ts b/tests/Formulas/MathTest.ts
146index f07fe27..bfad2d2 100644
147--- a/tests/Formulas/MathTest.ts
148+++ b/tests/Formulas/MathTest.ts
149@@ -54,7 +54,7 @@ import {
150   MINUS,
151   RAND,
152   RANDBETWEEN,
153-  SIGN
154+  SIGN, DIVIDE
155 } from "../../src/Formulas/Math";
156 import * as ERRORS from "../../src/Errors";
157 import {
158@@ -1186,6 +1186,23 @@ test("MINUS", function(){
159 });
160 
161 
162+test("DIVIDE", function(){
163+  assertEquals(DIVIDE(2, 2), 1);
164+  assertEquals(DIVIDE(10, 2), 5);
165+  assertEquals(DIVIDE(2, "12"), 0.16666666666666666);
166+  assertEquals(DIVIDE([4, []], ["2"]), 2);
167+  catchAndAssertEquals(function() {
168+    DIVIDE.apply(this, [3.1, 1, 1]);
169+  }, ERRORS.NA_ERROR);
170+  catchAndAssertEquals(function() {
171+    DIVIDE.apply(this, [1]);
172+  }, ERRORS.NA_ERROR);
173+  catchAndAssertEquals(function() {
174+    DIVIDE.apply(this, [1, 1, 1]);
175+  }, ERRORS.NA_ERROR);
176+});
177+
178+
179 test("RAND", function(){
180   catchAndAssertEquals(function() {
181     RAND.apply(this, [3]);
182diff --git a/tests/SheetFormulaTest.ts b/tests/SheetFormulaTest.ts
183index b4e1cbf..7183548 100644
184--- a/tests/SheetFormulaTest.ts
185+++ b/tests/SheetFormulaTest.ts
186@@ -255,7 +255,11 @@ test("Sheet MULTIPLY", function(){
187 });
188 
189 test("Sheet MULTIPLY", function(){
190-  assertFormulaEquals('=MINUS(22, 1)', 21);
191+  assertFormulaEquals('=MULTIPLY(2, 2)', 4);
192+});
193+
194+test("Sheet DIVIDE", function(){
195+  assertFormulaEquals('=DIVIDE(22, 11)', 2);
196 });
197 
198 test("Sheet SIGN", function(){