Assuming that you mean "IF J27=ZERO" rather than G27, start off your IFs with
if(J27=0,0, IF(... to prevent the DIV/0 error.
Also, once you have tested for <=, there is no need to test for as it is
the only other option.
Also, also none of your if statements contains a FALSE clause.

"Mike" wrote:

i have this formula & i want to end up with 0 value if other cells read zero
IF G27 = ZERO i get a DIV/0 ERROR

=IF(O27<=P27,O27*K27/J27)+(IF(O27P27,O27*K27/J27+AQ27*K27/J27)+(IF(U27<=V27,U27*K27/J27)+(IF(U27V27,U27*K27/J27+AU27*K27/J27)+(IF(AA27<=AB27,AA27*K27/J27)+(IF(AA27AB27,AA27*K27/J27+AY27*K27/J27))))))