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Union on project no. Independently of upper and lower case

Hi,

I use following formula: nl("rows",np(cell1,cell2)).
Boths cells contain a filter on project no. Coming from 2 different sources.
My pb is, in one source the no. Is like 3104sie914 and in the other one it is 3104SIE914.
Therefore i get in the result both no, when i would need only one.
I tried with l("rows",np(big(cell1),big(cell2)), but it does not work.
"Big" is the excel formula. I'm not sure if it is exactlz this in english, but this would be my best guess (i'm german).
Would you know a trick?
Best,
Stephanie

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