In Google Sheets, the VALUE function is used to convert a text string into a numeric value.

It takes a text argument as input and returns a numeric value if the text can be interpreted as a number.

The syntax for the VALUE function is as follows:

VALUE(text)

where text is the text string that you want to convert to a number.

Here's an example usage of the VALUE function:

=VALUE("123")

In this example, the VALUE function converts the text string "123" into the numeric value 123.

Please note that if the text string cannot be interpreted as a number, the VALUE function will return a #VALUE! error.