I think an easy way will be checking if each cell's formula starts with "=", then you'll know it's a formula, e.g.
 Dim a

For Each a In Cells

If Mid$(a.Formula, 1, 1) = "=" Then a.Font.ColorIndex = 3

Next
This example checks every cell, and turns RED all the cells with a formula. But since it'll check all the cells of the worksheet, i may take a while, so you can define a range instead, to make it faster, e.g.
 Dim a

For Each a In Range("A1:K100")

If Mid$(a.Formula, 1, 1) = "=" Then a.Font.ColorIndex = 3

Next
well, HTH
Thanks for reply,
It is working nice.
Actually I want to know is that I have to transfer all cells (formula) to other workbook, but this workbook contains formula, constants ,,, then whenever required, those formula are transferred to old workbook.
What I have done that when transfering data to other workbook I created comments to each cell for avoidig path of old file that means formula to text.
specialcells is used to identify formula.
then whenever needed (formula) those text(formula) are transferred to formula.
with help of comments formula cells has comments for speed.
It is very slow while processing that's why I want to know that
is it possible to identify or change all formula at one time.
Thanks
Prakash.