Try this:

A1 = some number

B1: =(A1<"")*MIN(A1,30)

C1: =MAX(0,A1-30)

Biff

"James Krepel" <James wrote in message
...
I need a way to be able to take a number say 30 as a base so that any
number
30 or less is put in a cell but if it is larger than 30 then 30 is put
into
that cell and everything over is put into another cell