Hi!

65:00 is a formatted value.

Temporarily change the format to GENERAL and see what you
get!

=IF(C5<40/24,"OK","NOT")

Biff

-----Original Message-----
What is wrong with this formula =IF(C5 <= 40, "ok", "not")

c5 = 65:00 (65 hours 00 minutes) but it is still showing
me ok
.