The test A8="" is simply asking whether or not there is anything in that
particular cell.

--
Andy Wiggins FCCA
www.BygSoftware.com
Excel, Access and VBA Consultancy
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"Sorue" wrote in message
...
I'm trying to understand what does this mark mean " " in IF function
(Logical
test). This has been done in many Excell worksheets but I could not find
the
author to ask him. If any one can understand the meaning from the examples
below, please let me know or provide any helpfull material.

=IF(B8-$D$40.05,B8-$D$4,IF(A8="","",0))
=IF(E8="","",IF(ABS(D8-E8)0.05,0,D8-E8))

Thanks