There are more elegant ways to do this

E1 = Actual
D1 = Estimated
C1 = Sales
=IF(ISNUMBER(E1),E1,IF(ISNUMBER(D1),D1,C1))

In F1 and then use a sumproduct similiar to what Bob Phillips suggested.

--
Wag more, bark less


"nikko" wrote:

Hi, pls advise if there's any formulas that can help to derive below

($) Sales Forecast, Estimate Rev, Actual Rev
Sales Off 1 - Jan
Sales Off 1 - Feb
Sales Off 2 - Jan
SAles Off 2 - Feb
Sales Off 3 - Jan
Sales Off 3 - Feb

I'm trying to sum-up the Jan, Feb and Mar data for All sales offices by
using the Actual Rev. If Actual Rev is blank, then use estimated Rev. If
estimated rev is blank, then use sales forecast nos.

Any help will be appreciated.. thanks!

--
nikko