You might try:-

=IF(IF(WEEKDAY(DATE(YEAR(A1),1,1),3)0,7-WEEKDAY(DATE(YEAR(A1),1,1),3),0)+DATE(YEAR(A1),1,1 )=DATE(YEAR(A1),1,1),DATE(YEAR(A1),1,DAY(A1)+7),DA TE(YEAR(A1),1,1)+CHOOSE(WEEKDAY(DATE(YEAR(A1),1,1) ),1,0,0,0,0,0,2))

And I suspect it must be dooable a bit neater than this mess.

Mike

"Ron@Buy" wrote:

Senario: The first working day of any year is the first Monday in the year,
except where the 1st January is a Monday then the 8th January is the first
working day.
Action: When any date is entered into A1 a formula in cell A2 returns the
date of the first working day of that year.
Problem: I'm having difficulty developing a formula that produces a correct
result whatever date is entered into A1.
Plea: I'm sure there must be a simple solution, but I've can't see the wood
for the trees. Can anybody help please?