Bit of a guess as you didn't explain the rules

=IF($I$16=80000,40000*$K$16,IF(I16<80000,($I$16-40000)*K16,IF($I$16<40000,0)))

--
HTH

Bob

(there's no email, no snail mail, but somewhere should be gmail in my addy)

"floreman" wrote in message
...
I have a commission base of £40000 to £80000 I have tried to put a
statement
together but end up with negative or positive valves if go above or below
range
eg
"=IF($I$16=80000,(40000*$K$16),IF(I16<80000,( I16-40000*K16),IF(I16<40000,(0))))
using excel 2003 SP3