If I understood your question correctly thy this:

in cell A1 copy and paste this formula
=IF(OR(A2>0,B2>0),"Heading2","Heading1")

"confuscious" wrote:

> i want to make a cell [heading 1] (that is a list of two headings) change to
> [heading 2] if either one of two other cells are greater than 0 but revert
> back to [heading 1] if not.