>I agree with Bret and George. Also, to make one small addition to the readibility issue, CASE structures are alot easier to read and debug than nested IIF() statements. I spent half a day one time changing IIF() statements, some nested 5 to 6 levels, to CASE structures in a program I inherited. The readibility of the code is a million times better and there was no visible difference in performance.

Agree 100%. If there's any chance your code will ever become legacy code for someone else, then it's better to go this way. I've been on the other side of that coin, and inheriting messy & difficult IIFs isn't much fun...