If for rounding numbers

From: Mike (anonymous_at_discussions.microsoft.com)
Date: 07/30/04 

Date: Fri, 30 Jul 2004 14:40:48 -0700

Does anyone know a IIf statement which tells a decimal
number to round up to the nearest whole number? For
example if a number is 87.54 to simple round to 88 and if
it's 78.43 to round to 78?