Thanks for your help.
All 3 suggestions work



CLR wrote:
=IF(OR(AND(A100=391,B100="gas"), AND(A100=369,B100="gas")),54,18)

Vaya con Dios,
Chuck, CABGx3



"rub" wrote in message
ups.com...
I want to use the IF function to set a value of 54 if A100=369 and
B100="Gas" or A100=391 and B100="Gas". Otherwise the value should be
18.

I used =IF((A100=369 and B100="Gas") or (A100=391 and
B100="Gas"),54,18) and got an error.

I also used =IF(B100="Gas" and (A100=369 or A100=391), 54,18) and also
got an error.

Any ideas?