You may be able to use data|validation and dependent lists.

Debra Dalgleish knows how:
http://contextures.com/xlDataVal02.html

But how about just using more numbers:

88.01
88.02
....
88.99


metaltecks wrote:

I have a spreadsheet where I enter numbers. These numbers represent
individual departments. Ex, # 88 = Marketing, etc.

Management has broken off a couple of the bigger department into
subdivisions, and now the number 88 can encompass many departments. I am
thinking of creating an if statement that will check if it is number 88, and
in the next column give me a choice of the various other department names. I
just don't know how to do this. Can anyone help.

Thank you

--

Dave Peterson