If it were written as =IF(V2="A","B",....) If V2 equals "A" then return "B"
it might be easier to see but ""= null as Mike pointed out.

"Mike H" wrote in message
...
Hi,

The formula should read

=IF(V2="","",......)

and it means if V2 = Null return Null

Null being an empty string

Mike

"NJB" wrote:

I am modifying a spreadsheet with a formula which looks something like
this,
+IF(V2="","",......) The value in V2 represents the ID of the first
column in
an array with information used to calculate distances between 2 points,
the
corresponding points of which are represented as ID's in column V and W.

I cannot find anything in the help menu for the use of the empty string
value.

Regards

Nick