I think this should work for you. There is a lot of logic in here, but
I think I've captured it all. I found that you were redundant in some
of the logic. Also, the biggest change is the use of ISERROR instead
of ="NA" in your IF statements - I'm assuming you are testing for true
errors here instead of the literal text NA. This is why all of your
formulas were defaulting to the final arguement. Let me know if it
doesn't work. Later, Chad


=IF(AND(ISERROR(H101),ISERROR(H102)),"N/A",IF(ISERROR(H102),VALUE(H101),IF(ISERROR(H101),V ALUE(H102),IF(H101=H102,VALUE(H101),ROUND(AVERAGE( H101,H102),
1)))))


--
cvolkert
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