Try this in C3
=IF(AND(ISBLANK(B1),ISBLANK(B2)),"",IF(ISNUMBER(B2 ),B2,B1))
This will leave C3 blank if both B1 and B2 are empty. If either B1 or
B2 is not empty and if B2 is a number then it will return B2 if not it
will return B1.
HTH
Steve
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