hmmmm ...

The only way that I could think of doing this is with a two stage check
process as below. Insert row 4, as follows:

=IF(B30,0,B3) =IF(C30,0,C3) =IF(D30,0,D3)

then in E3, have the following formula.

=IF(SUM(B4:D4)=0,SUM(B3:D3),SUM(B4:D4))

This works for me ...

To hide this final row, you can either hide the cell or change the text
colour to white. It's a bit botchy but works :)


Franksta