=IF(B8="","",B8)
or
=IF(ISBLANK(B8),"",B8)

Please note that if cell B8 itself has a formula that returns "", then it is
not blank and these will not work. Try
=IF(LEN(B8)<1,"",B8)

best wishes
--
Bernard V Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme
remove caps from email


"--Viewpoint" wrote in message
...
Cell B8 may contain one of the following: P, H, S, V, O

Formula needed: If B8 is not blank, then B8, else ""