I don't think you need the A1<"" in the =and() portion. You already know that
A1<"" because of the first test.

Maybe just:

=IF(A1="","",IF(J1="","",8.26))



"T. Valko" wrote:

Try this:

=IF(A1="","",IF(AND(A1<"",J1=""),"",8.26))

Biff

"pano" wrote in message
oups.com...
How do I write this formula I have been given the first part but cant
work out the rest myself

=IF(A1<"",8.26,"")

If A1 is blank make b1 blank if A1 is not blank put 8.26 in B1 also if
A1 is not blank but J1 is blank enter blank in B1

thanks Stephen


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Dave Peterson