The ODD function is classified as an Excel Math and Trigonometry function. It will round a specified number away from zero to the next odd number. The function will round a positive number up and a negative number down.
As a financial analyst, ODD is a very useful function, as it helps round a number and makes it an odd number. It eliminates the least significant digits, simplifying the notation but keeping close to the original value. The function was introduced in MS Excel 2000.
Syntax: =ODD (number)
The ODD function syntax has the following arguments:
 Number (required argument) – This is the value that we wish to round to the nearest odd number.
Example: Let’s look at some Excel ODD function examples and explore how to use the ODD function as a worksheet function in Microsoft Excel:
Syntax: =ODD(A2)
Result:
Based on the Excel spreadsheet above, the following ODD examples would return:
Syntax: =ODD(A3)
Result: 21
Syntax: =ODD(A4)
Result: 79
Syntax: =ODD(A5)
Result: 107
Syntax: =ODD(A6)
Result: 1
Syntax: =ODD(A7)
Result: 9
Syntax: =ODD(A8)
Result: 1
Syntax: =ODD(A9)
Result: 21
Syntax: =ODD(A10)
Result: 3
Syntax: =ODD(A11)
Result: 13
Syntax: =ODD(A12)
Result: #VALUE!
Note:
 If number is nonnumeric, ODD returns the #VALUE! error value.

Regardless of the sign of number, a value is rounded up when adjusted away from zero. If number is an odd integer, no rounding occurs.