Not at all sure what you are asking/trying to do, but my best guess
(avoiding DivisionByZero error while ignoring incorrect SumIf syntax) is:

=If(E22 = 0, 0, (E2/E22)*167)

HTH,
--
George Nicholson

Remove 'Junk' from return address.

"rocky..." wrote in message
...
Please help with the following formula,
E20 and E22 , when left blank = value of 0, Therefore " Divide by Zero
Error " condition occure affecting the rest of the form.
example =sumif(E20,E22)=<0*(E2/E22)*167