=IF(A2<"",A2,A1)

--
Regards
Ken....................... Microsoft MVP - Excel
Sys Spec - Win XP Pro / XL 97/00/02/03

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It's easier to beg forgiveness than ask permission :-)
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"Ben" wrote in message
...
Hi

I,m trying to work this out ,the vat is currently set to work out the rate
in cell A1, I want to be able to make a formula where by if there is a
value
in cell A2 then it no longer reads the cell A1 but reads the value in A2
instead.Thanks

A
1 fig1
2 fig2
3 VAT @ 17.5%