In Excel, the CEILING function rounds a number up to the nearest multiple of a specified significance.

Here's the syntax for the CEILING function:

CEILING(number, significance)

- number: This is the number that you want to round up.
- significance: This is the multiple to which you want to round up the number.

Here's an example of how to use the CEILING function:

Suppose you have the number 38.5 and you want to round it up to the nearest multiple of 5. In this case, you would use the following formula:

=CEILING(38.5, 5)

This would return the result of 40.

Note that if the number and the significance have different signs, the result of the CEILING function will also have a different sign than the original number. If you want to always round up to a positive number, you can use the ABS function to get the absolute value of the number before using the CEILING function.