You account for anything less than 40 and anything greater than 40 but what
if the value IS 40?

I'll assume you want:

Less than or equal to 40 = 46
Greater than 40 = 69

=IF(COUNT(A1),IF(A140,69,46),"")

--
Biff
Microsoft Excel MVP


"Brian" wrote in message
...
Does anyone know how to create a cell that will calculate whether the
number
in the orginal cell is above or below 40. If above 40 it will calculate at
$69.00 for anything over if below it will calculate at $46.00.

Thanks in advance