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Explanation of cells function in Excel VB

Experts,

If i = 420    and    j =1
Can you tell me what this command says:

 If Cells(i + 2, j * 2 + 1) <> 0 And Len(Cells(i + 2, j * 2 + 1)) > 0 Then GoTo notDelete
SOLUTION
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Martin Liss
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SOLUTION
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