DECODE equivalent

From: patricia (anonymous_at_discussions.microsoft.com)
Date: 04/29/04 

Date: Thu, 29 Apr 2004 10:37:17 -0700

I am using Microsoft Access 2000 and want to do a group
by, but need to consolidate values in the column.
e.g. 'A' means STATE = NY or NJ; 'B' means STATE =
CT; 'C' for all other states.

Is there a function similar to Oracle's DECODE? e.g.,
SELECT DECODE(STATE, 'NY', 'A', 'NJ', 'A', 'CT', '2', '3')

Where could I find a list of valid FUNCTIONS (SQL, not
WORK***). Just fishing around I find ones that work
(like STR), but cannot find any details in Microsoft
Access Help. Thank You!