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Allen Allen is offline
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Default "If function" works in Excel 2000 but not in 2007

Any "If functions" {Example: =IF(A110,"Over 10","10 or less")} are not
working for me in Excel 2007. They work fine in 2000 but in 2007 this error
appears, "The formula you typed contains an error". The first 10, is
highlighted suggesting the problem is there.
The cells are general format, not text. Office service pack 3 installed.
Running Vista.
Got any hints folks?
Thanks in advance.