"Fred Smith" wrote...
There should never be any occasion where you have to use more than
7 nested Ifs. There are always much cleaner solutions, typically
using Vlookup.
....

Never?

=IF(Type="Animal",
IF(Vertibrate,
IF(WarmBlooded,
IF(Mammal,
IF(Carnivore,
IF(LargerThanHumans,
IF(Feline,
IF(African,
IF(Solitary,
"Leopard",
....

Not that you'd want to play 20 questions in Excel, but there are
hierarchically structured data that exceed 8 levels. Locating members
in such hierarchies would require more than 7 nested IFs.

There are work-arounds, but they're not necessarily cleaner.