Computers store information internally using numeric values. The information we see on our screens, as characters, is nothing but a conversion of those numbers into the characters associated with those numbers. Excel includes a built-in worksheet function that allows you to convert numeric values into their associated characters, as follows:
This example function converts the numeric value at A3 to its corresponding character. The conversion is done using an extended ASCII character set. For instance, if A3 contained the value 65, then this function would return the capital letter A.