=if(count(j5,l5)=0,"",.....)

or maybe...
=if(count(j5,l5)<2,"",.....)

if both must be filled in.

=count() counts numbers
=counta() counts anything

heater wrote:

I need a zero value when J5 and L5 are empty (blank). I keep getting
#VALUE!. I've tried the following formulas:
=IF(J50,L5/J5,IF(J5<0,0))
=IF(J50,L5/J5,0)
=IF(J5=0,"",L5/J5)
All return #VALUE!

--

Dave Peterson