If w32<=1 then v32 should be returned.

If w32=1 then your formula below takes over
IF(T32-U32=0,"pb",IF(AND(T32-U32=-100,T32-U32<=50),"immaterial",""))

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Libby" wrote in message
...
=IF(W32=1,IF(T32-U32=0,"pb",IF(AND(T32-U32=-100,T32-U32<=50),"immaterial","")),V32)

The above formula works as is, however if the number in u is between 0 and
-100 then it doesn't return immaterial. For example if t=2 and u= -80
then
2-(-80) = 82 which isn't material but it should be. Should I use an
absolute
value or something--
Libby