=TRUNC(A1/1760)&" Miles "&MOD(A1,1760)&" Yards"

or if you wanted it to be slightly more elaborate
=IF(A1<1760,A1& " yards",IF(A1<3520,TRUNC(A1/1760)&" Mile
"&MOD(A1,1760)&" Yards",TRUNC(A1/1760)&" Miles "&MOD(A1,1760)&"
Yards"))

Regards

Dav


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