Try:

=LOOKUP(B2,{0,25000,50000,15000,300000},{"E","D"," C","B","A"})

HTH

"Mat" wrote:

Dear Mate,

I need your help on the following;

I have a 2 columns with the name of the client and the revenue i need to
identify each customer as A, B, C, D, E as per their revenue.

Col A Col B
David & Co 40000
Don Sons 100000
Raychem 160000
Airbus 500000

The Alphabet to be assigned to each client in Col C should be as follows;

300,000 and above as A
150,000 to 299,999 as B
Between 50,000 to 149,999 as C
Between 25,000 to 49,999 as D
Less than 24,999 as E

I have sorted the col B in decending order.

Regards
Mat