Windows98
Excel 2000

Is it possible to write an if...then statement instead of a formula? In the
cell C43 on the Budget 2003 worksheet I would like to put in the if...then
statement:

=if ('2003'!C44) is not null then ('2003'!Q44)

Or is there a better way of doing this:
If there is a value in cell ('2003'!C44) then I need the value that is in
cell ('2003'!Q44) put into cell ('Budget 2003'!C44).