You didn't define what to do if C12 is neither B nor S or will it *always*
be one or the other?

=IF(AND(LEFT(C12)="B",J12=0.28),-0.28,IF(AND(LEFT(C12)="S",J12=0.28),0.28,""))

Format K12 to the negative style that you want. (0.28)

Biff

"EG" wrote in message
...
I am trying to get a cell to render a positive value or a negative value of
a
certain number if another cell has one of two letters. i.e.:

if the value of cell J12 = .28 and the first letter of cell C12 is B, then
the value of cell K12 = (0.28).

if the value of cell J12 = .28 and the first letter of cell C12 is S, then
the value of cell K12 = 0.28.

I am stuck. Can someone shed some light?

eric