Simple IF statement
 

Thank you to both. These work, except this is only one part of a longer
formula, so I have not put in what you have given after "39". This is
actually now my complete formula:
=IF(U3="","",IF(R3=X3,39,IF(W3=Y3,38,IF(W3<Y3,37, IF(W3Y3,38)))))

Thanks again!
Connie

"Connie Martin" wrote:

If R3 is equal to or greater than X3, then put "39".

39 is simply a code.

Thank you
Connie