If the condition is met it is considered to be TRUE. If the condition is not met it is considered as FALSE. Syntax =IF(Condition,ActionIfTrue,ActionIfFalse) Example 1 The following table shows the Sales figures and Targets for sales reps. The =IF() function is used to compare the Sales with the Target. If the Sales are greater than or equal to the Target the result of Achieved is shown. If the Sales do not reach the target the result of Not Achieved is shown. Note that the text used in the =IF() function needs to be placed in double quotes "Achieved". Name Sales Target Result Alan 1000 5000 Not Achieved =IF(C31>=D31,"Achieved","Not Achieved") Bob 6000 5000 Achieved =IF(C32>=D32,"Achieved","Not Achieved") Carol 2000 4000 Not Achieved =IF(C33>=D33,"Achieved","Not Achieved") Example 2 The following table is similar to that in Example 1. This time the Commission to be paid to the sales rep is calculated. If the Sales are greater than or equal to the Target, the Commission is 10% of Sales. If the Sales do not reach Target, the Commission is only 5% of Sales. Name Sales Target Commission Alan 1000 5000 50 =IF(C43>=D43,C43*10%,C43*5%) Bob 6000 5000 600 =IF(C44>=D44,C44*10%,C44*5%) Carol 2000 4000 100 =IF(C45>=D45,C45*10%,C45*5%) Example 3 This example uses the =AND() within the =IF() function. A builders merchant gives 10% discount on certain product lines. The discount is only given on products which are on Special Offer, when the Order Value is 1000 or above. The =AND() function is used with the =IF() to check that the product is on offer and that the value of the order is above 1000. Special Order Product Offer Value Discount Total Wood No 2,000 200 1,800 Glass No 2,000 - 2,000 Cement Yes 500 - 500 Turf Yes 3,000 300 2,700 =IF(AND(C61="Yes",D61>=1000),D61*10%,0)