Perhaps the person who originally created the formula either did not
understand Excel well or else was experimenting with IF THEN ELSE syntax???
--
Brevity is the soul of wit.


"Don Guillett" wrote:

Nothing. If the cell is empty then blank else c351/1 which makes no sense
cuz this is the same.

IF(C348="","",C351)

--
Don Guillett
SalesAid Software

"Shazzer" wrote in message
...
IF(C348="","",(SUM(C351)/1))

What is it checking for in C348?

Thank you