Maybe:-

=IF(B1-(A1/2)<=0,"",(B1-(A1/2))*4.23)

Mike

"Neil" wrote:

Hi

I have a three columns . In Cell A1i have 4 Units and in B1 i have 3 units.
I would like cell C1 to show the value of what ever number is left over from
cell B1 if it is more than half the value of A1. So in this case i have 4/2 =
2 So cell B2 being 3 is 1 over half of A1. so that figure would be multiply
by 4.23 so C1 =4.23.
If the value of B1 matches half or is below half the value of A1 it would
ignore the number.

Many thanks

Neil