If then statements have the elements of IF this condition is true do this, if not do that. So what are you trying to accomplish with if A1=x, then do what with C1 or B1? is this an if AND statement? =IF(A1="x",C1,B1) would be that if A1 equals x then you put the value in C1 somewhere, otherwise you put the value in B1 somewhere. or =IF(AND(A1="x",C1=B1),then do this, otherwise do that)
Does that make sense?