If? you want OR then try
=IF(or(M5="x",q5="x"),W47*140%,"")

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Frances C" <Frances wrote in message
...
I have create a formula that calculates everytime I mark x on m5 or q5
should
calculate the following: =IF(M5="x",(W47*140%),"") and I obtain good
results, but when I change my formula to read the following:
=IF(M5="x",(W47*140%),""),if=(Q5="x",(W47*140%),"" ) I encounter a
#value(error)
Can you help me find my error