Did you look in the help index for IF? Try
=if(a22400,a3*.25,(a3-265)*.25)
or
if(a2<=2400,a3-265,a3)*.25

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Don Guillett
SalesAid Software

"TwoDot" wrote in message
...
I want to evaluate a cell reference to determine if the amount is <= 2400.
If the amount 2400 then multiply the amount by .25
If the amount <= 2400 then subtract 265 and multiply the difference by .25