"Barb Reinhardt" wrote...
How about

=IF(ISERROR(H2/H3),12,(H2/H3)*12)
....

Usually not a good thing to hide errors that would propagate if either H2 or
H3 evaluated to errors. Usually just better to test whether H3 is nonzero.

=IF(H3,12*H2/H3,12)

This will return #VALUE! if H3 contains nonnumeric text.