Long before 7 nesting levels became an issue, I'd think one would want
to use a lookup. The simpler maintenance in most cases would trump
faster calculation...

In article ,
"Arvi Laanemets" wrote:

With value to process in cell A1:
=30+3*(A1=X)+2*(A1Y)
Unlike using nested IF, you aren't limited with 7 nesting levels. And
probably it will work faster too.