Hi

not sure what you mean by "the sum of a cell" but is this what you're after

=IF(A140,A1-40,0)

if not, please post back with additional details (ie what cell(s) you're
talking about, what is actually in those cells).
Cheers
JulieD

"mdavis" wrote in message
...
I am attempting to write a formula that will calculate the variance between
the sum of a cell and the number 40, but only if the sum of that cell is
greater than the number 40? I have tried several functions; i.e.: IF,
SUMIF,
Etc., but I am unable to crack it. Can you help?

Much appreciated,

M