Going nuts on this one...

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I can't figure out why the following expression is evaluating to True when
UCase(z(i, 1)) is equal to ""
What am I missing here. Thanks in advance for any help.

If UCase(z(i, 1)) <> "CS" And UCase(z(i, 1)) <> "" And UCase(.Cells(intPos,
8)) = "CS" Or UCase(.Cells(intPos, 8)) = "" Then



.