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Default referencing cells including an IF statement???

Ok here is the situation, I have 10 different cell groups of 10 cells each on
one sheet. Inside, these cells are different %values. I need to link these
different %values to another set of 10 cells on another sheet if two
requirements are met. 1st requirement is it must be a particular text
description found in a drop down menue on another cell and second, it must be
greater than a certain # found in another cell.??? HELP
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