Depending on what you really want
=IF(ISBLANK(A17, "Cell is blank", "Cell is NOT blank")

=IF(TRIM(A17)="", "Treat as if Empty","Cell is NOT blank")

However if the cell has a formula then it is not blank, if it has a space
it is not blank, if it has a null string then it is not blank (meaning it is not empty).
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HTH,
David McRitchie, Microsoft MVP - Excel [site changed Nov. 2001]
My Excel Pages: http://www.mvps.org/dmcritchie/excel/excel.htm
Search Page: http://www.mvps.org/dmcritchie/excel/search.htm

"gudway" wrote in message ...
In Lotus123 there is an expression like
@if(A17" ","Cell is NOT blank","Cell is blank")
Please show how to co this with Excell !
Thanks