=IF(OR(I132="N",J132="M"),K132,"")



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Regards
Dave Hawley
www.ozgrid.com
"Barny" wrote in message
...

I would like to return the result in cell K132 based on the following-

Cell K132 will return the result N or M when/if I132 = N or J132 = M

Cells I132 and J132 will not contain N or M at the same time i.e. if
I132 = N then J132 will be blank and vice versa




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Barny