I have used FFPE HNC samples in my study. I couldn't get FFPE non-cancerous samples. So, the calibrators were FF (fresh frozen) non-cancerous samples from different patients. Therefore, for calculating relative gene expression of FFPE HNC samples, the data were presented as the n-fold expression difference of each tissue relative to the calibrator sample. Fold expression was calculated by the formula 2-ΔCt. 

 Fold difference was calculated by the formulae:

Fold expression sample (2-ΔCt)FFPE /

Fold expression calibrator (2-ΔCt)FF(noncancerous)

where,

ΔCt sample=  (Ct of targets - Ct of GAPDH)FFPE)  and

ΔCt calibrator =   (Ct of targets - Ct of GAPDH) FF non-cancerous

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