Hi,

If you are trying to eliminate neb=gative numbers then you need to test for
a number 0

=IF(AND(ISNUMBER(I14),I140),I14,IF(OR(I14="P",I14 ="E"),I$13,0))

Mike

"betany70" wrote:

In the following equation I am trying to return a value if the cell contains
a number - I used if the cell is greater than zero but the formula is trating
a text value as true .... help?

=IF(I140,I14,IF(OR(I14="P",I14="E"),I$13,0))