try this -

=IF((AND(ISBLANK(I1),ISBLANK(L1))),"",IF(AND(ISBLA NK(I1),ISNUMBER(L1)),L1-I1,IF(ISBLANK(L1),"",L1-I1)))
--

Joe Mac


"projectnewbie" wrote:

Please help me with the following problem. I did try to read through several
threads pertaining to IF and ISBLANK statements but none of them seem to have
the solution for what I need. I apologize in advance if I am making a
duplicate request.

I am try to write a statement using IF and ISBLANK to return a value in a
column. For example, I need a value returned in Column "M" with these
statements:
If Column I and I are BOTH blank, leave blank.
If Column I is blank but Column L is NOT blank, subtract I from L.
If Column L is blank, leave blank.
If column L and I are NOT blank, subtract I from L

Thank you in advance for your response.