Rick Rothstein wrote:
I don't think that does what the OP asked for. Both cells must contain
non-numbers for it to be "boy"... your formula returns "boy" if one is a
number and one is not a number... I'm pretty sure the OP want "girl"
returned for that condition.


You are probably right...

"if J12 and K12 are not numbers then boy (True statement), girl (False
statement)"

What if J12 is a number and K12 is not?