cell2: =IF(cell4<=160,160-cell4,80)

cell3: =cell4-cell2

--
HTH

Bob Phillips

(remove xxx from email address if mailing direct)

"BThrasher" wrote in message
...
I need to compare the value in a cell4. If cell4 <= 160 then cell2 =
160-cell4, or if cell4 is 160 then cell2 = 80, Cell3 will = cell4-cell2

I hope this is understandable.