Other than writing some VB code. Is there any way to set a cell blank thru an if statement (ie if a - set value to X if B set value to ???). I need to later test the value in the cell to if it has an X or is empty. Unfortunately I have test all the IS functions and none of them can distiquish between " " and a letter. That is even though the cell looks empty ISBLANK returns FALSE and ISTEXT returns true. What can I put in the cell that is not visible but is not considered TEXT and or is considered truly blank.