"Pat" wrote in message
...
Having re-examined the problem I am afraid I have explained the problem
incorrectly.

=IF(K14<=L14,"Low stock","")

If I could include into the formula a condition that "Low stock" will only
be returned if J14 is greater than L14



I think this is what you want.
=IF(AND(K14L14,J14L14),"Low stock","")

/Fredrik