Hi,

Sure.

First of all, we need a way to check if the number is a whole number. Excel doesn't have a built-in which will do that. However, it does have a few functions which can be used to remove the decimal portion of a number: the most common would be INT() and TRUNC(), but there are also various rounding functions too (such as ROUND(), ROUNDDOWN(), etc....). The logic I used was to take the number from each cell, remove the decimal portion of the number and then check to see if that is equal to the original number: if it is then the number must be a whole number:
I used TRUNC() rather than INT() so that this test would also work on negative numbers.


From there, it's just a case of applying the correct logic for the possible outcomes:

• Assume that at least one number must be whole
• Assume that we don't have to worry about empty cells

• If A1 and B1 are whole numbers, take the minimum value.
• Else, If A1 is whole and B1 is not whole then return A1.
• Else, A1 is not whole so B1 must be whole, so return B1.