Welcome to the forum!
First, you need to use the "code" tags around your code. Edit your post and you can fix it.
Second, here is a solution to your problem. Since the Target variable is for only a single range, your And is not working. This solution checks the C8 and C16 cells directly without using Target.
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Private Sub Worksheet_Change(ByVal Target As Range) If (Me.Cells(16, 3).Value <> "" And Me.Cells(8, 3).Value <> "") Then Range("E:E").EntireColumn.Hidden = True Else Range("E:E").EntireColumn.Hidden = False End If End Sub
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