It returns S whether the number result of A2 is greater than or less than
100000. Perhaps the idea that Ron put forth is going in the correct
direction? That the numerical value that Excel sees in A2 is not the same
type of numerical value as the 100000 numerical value that I am specifiying
in the function?

"Andy" wrote:

Hi

If it doesn't work, what result/error are you getting?

Andy.

"donnaK" wrote in message
...
Excel 2000 This function simply does not work. This function is in Cell
B2
and refers to cell A2. Cell A2 is actually a linked cell to another
worksheet so is perhaps the problem as this is a simple formula.

=IF(A2100000,"S","L")

Thank you for your assistance