It is an ASCII character. It's just not on most keyboards.

The ASCII value is 162. In Word, with NumLock turned ON, Hold down the Alt key and enter 0162 on the Numpad. There's probably an equivalent way of entering characters by ASCII value in other wordprocessors.

You can put it into HTML by typing "¢" (without the qoutes).

Since it's a Named HTML Character, you can put it into HTML by typing "¢" - again without the quotes.

My 2¢ worth.

John