Yes, you pretty much got it figured out.

COUNT tests that there is in fact only a number entered in the cell. Without
testing for a number it would be possible that if the cell contained a TEXT
entry then:

A140 would be TRUE and give an incorrect (or unexpected) result.

--
Biff
Microsoft Excel MVP


"Khoshravan" wrote in message
...
Back to my previous post, I think I got the answer. "count" checks to see
if
the cell is empty or not and leaves the result empty if origin is empty or
not-number and enters second "if" otherwise.

That count usage was nice, but I couldn't understand its relation to equal
part to 40.
--
Rasoul Khoshravan Azar



"T. Valko" wrote:

You account for anything less than 40 and anything greater than 40 but
what
if the value IS 40?

I'll assume you want:

Less than or equal to 40 = 46
Greater than 40 = 69

=IF(COUNT(A1),IF(A140,69,46),"")

--
Biff
Microsoft Excel MVP


"Brian" wrote in message
...
Does anyone know how to create a cell that will calculate whether the
number
in the orginal cell is above or below 40. If above 40 it will calculate
at
$69.00 for anything over if below it will calculate at $46.00.

Thanks in advance


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