when your cell is on Row 1 your offset of -1 is an error
Try this:

For Each Cell In Range("a1", "a3000")
If Cell.Value = Cell.Offset(1, 0).Value Then
year1 = Cell.Offset(0, 4).Value
year2 = Cell.Offset(1, 4).Value
Cell.Offset(0, 5).Value = year1 + year2
Else
If Cell.Row > 1 Then
If Cell.Value = Cell.Offset(-1, 0).Value Then
Cell.Offset(0, 5).Value = "See Above"
End If
End If
End If
Next Cell


"tom" wrote:

> It works if the second if statement refers to something other than
> offset(-1,0), such as offset(1,0), then it works.
> Ideas?
>
>