See if this is what you want. Note: Your last IF statement does not appear
to have a FALSE conditions. In other words, what should it do if it is
False?

=IF(AND(D3="yes",E3="",K3="M"),G3-I3-(H3+I3+J3),IF(AND(D3="yes",E3="",K3="L"),G3-I3-J3,IF(AND(D3="",E3="yes",K3="M"),G3+H3+(H3+I3+J3), IF(AND(D3="",E3="yes",K3="L"),G3+H3+J3))))

HTH,
Paul


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"petester" wrote in message
...
This is my IF / AND statement that I can not get to work.
(=IF(AND(D3="yes",E3="",K3="M"),(G3-I3-(H3+I3+J3)),IF(AND(D3="yes",E3="",K3="L"),(G3-I3-J3))),IF(AND(D3="",E3="yes",K3="M"),G3+H3+(H3+I3+J 3)),IF(AND(D3="",E3="yes",K3="L"),G3+H3+J3))).
Does any one have any suggestions to what I am doing incorrectly?