In a conditional statement, I need to code a formula that
contains quotes. I am having problems. How should I
code the following?

If Dues < 0# Then
Worksheets("Settlement").Range("I35").Value = Dues
Else
Worksheets("Settlement").Range("I35").Value = _
=IF(N39="W",ROUND(H39*$H$27,2),IF(N39="G",ROUND
(H39*$C$27,2),ROUND(H39*$F$27,2)))
End If

Thanks
Mike